Impact of Demographic Aspects of the Investors on Their Opinion on Financial Statement Information - A Case Study of Amman Stock Exchange

Abstract

The present paper  aims to analyze the association between demographic profile of the investors and their opinion on the information content of financial statements. At the outset, demographic profile of the investors has been studied by using frequency tables. The demographic profile includes age, experience, nationality and educational qualification of the select investors.  It is vital to understand that the opinion of the investors on the information content of financial statements can be influenced by their demographic profile. Intuitively, the association between demographic aspects and investors’ way of understanding and analyzing the information content of financial statements .