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- W2053169788 abstract "Abstract This paper presents the results of two questionnaire surveys concerned with the accessibility and perceived usefulness of information relating to the capital expenditure plans of UK companies. The evidence presented indicates that such information is perceived as potentially useful for external investment purposes by analysts and by corporate financial managers. Moreover, it would appear that analysts do take steps to obtain such information. With regard to accessibility there would appear to be considerable cross-firm variation in the extent to which such information is made available to external investors. The findings also suggest that companies are more likely to disclose news about their capital expenditure intentions (a) when their finance directors perceive the information to be useful to external shareholders, (b) where there is an associated requirement to raise additional external finance, and (c) where the news relates to an increase, as opposed to a decrease, in capital expenditure. T..." @default.
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- W2053169788 date "1991-12-01" @default.
- W2053169788 modified "2023-09-23" @default.
- W2053169788 title "The Accessibility and Perceived Usefulness of Information on the Capital Expenditure Intentions of UK Quoted Companies" @default.
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- W2053169788 doi "https://doi.org/10.1080/00014788.1991.9729412" @default.
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