Survey - Factors influencing investor activity levels

Your nationality:

StocksBondsInvestment fundsOther

Your countryAbroad

The information declared in the financial statements and its reliabilityCharacteristics of a country’s economic profileInvestment trends in the stock marketsOther

Anglo-SaxonContinental EuropeanLatin AmericanInternational accounting

Cultural and social environmentCountry’s juridical and political systemInternational and economic environment

Whether a country complies with international accounting standardsWhether a country has proper national accounting standardsYour investment decisions are determined by other factors

The right disclosure of the financial information about the subjectThe disclosure of financial information under formal requirementsFocusing the accounting practice on shareholdersFocusing the accounting practice on creditors

More and more foreign countries apply International accounting standards, which makes it easier to compareIt has become easier to compare financial statements of different countries only in the EUNo significant changes occurred in the last few yearsIt has become harder to compare financial statements of different countries over the last few years

Changes in the accounting system contribute greatly to changes in investor participationEach substantial change in the accounting system brings about confusion among investorsThe accounting system and its requirements decrease foreign investor participation.

Business’s web pagesThe information is provided by brokersStock market’s web pagesOther

Whether the financial statement was created in accordance with VASWhether the financial statement complies with international accounting standardsYou are interested in particular indexesYou never read financial statements

The financial statements of foreign businesses provide reliable informationThe information in the financial statements of foreign businesses is comprehensibleYou do not face any difficulty in acquiring the financial statements of the desired businessYou do not face any difficulty in comparing financial statements of separate businesses in different countries

Too few financial indexes in the financial statementsToo little information on the types of modern technologies usedToo little information provided on expansion plansToo little information on the management of resourcesOther

Different currencyDifferent accounting rules apply in different countriesDifferent forms of financial statementsNo problems

Factors influencing investor activity levels

Your nationality:

Two foreign countries you invest the most:

Which industries do you invest the most in?

Which financial instruments do you prefer to invest in?

You invest in:

Which economic indicators have the most influence on your decision to invest? (choose one or two answers)

Which of the following types of financial information have the most influence on your decision to invest?

Which accounting system do you know?

In your opinion, which environmental factor most strongly affects the accounting system?

Which factor is the most significant when preparing to invest abroad?

Which of the general accounting practice features are more sensible to you? (mark at least two)

Which changes regarding the comparison of financial statements of different countries did you notice?

Which statement do you agree with? (you can mark one or more statements)

Where do you take the financial statements of your target businesses from?

Which part of the financial statement is the most useful?

What are you most concerned with when reading a financial statement?

Do you agree with these statements?

What type of information is lacking in financial statements? (You can choose several statements)

When comparing the financial statements of two foreign countries, which issues cause the most incomparability?