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Title: Implementation of accounting standards as a company marketing strategy to attract shareholders

Authors: Mohammed T. Nuseir

Addresses: Department of Business Administration, College of Business, Al Ain University of Science and Technology, Abu Dhabi Campus, P.O. Box 112612, Abu Dhabi, UAE

Abstract: The present review paper has examined the possibilities of implementing accounting standards and principles as a strategy of the companies to motivate shareholders for investment decisions. This in-depth search of the literature was to find specific financial records and information that could be worthy for marketing to prospective shareholders. Therefore, the ability of organisational accountants is crucial for such stimulation. The accurate, relevant, and appropriate knowledge of the financial activities of an organisation can be a useful instrument for marketing. The significant parameters suggested are profit and earnings information, expansion of the company, past trends in earnings per share and dividends of the company, information relating to the debt and debt levels, information on companies' assets and prospects of additions to the assets. These variables may be crucial, but not conclusive because still closer parameters of an attractive financial information have been suggested as income statement, cash flow statement, balance sheet, information on number of units and cost of goods sold, annual revenues, gross profit, expenses, net cash from financing activities, and cash balance at the end of the year.

Keywords: accounting standards; financial information; shareholders; marketing strategy; parameters of financial information.

DOI: 10.1504/IJEBR.2020.103890

International Journal of Economics and Business Research, 2020 Vol.19 No.1, pp.19 - 29

Received: 12 Dec 2018
Accepted: 17 Jan 2019

Published online: 15 Nov 2019 *

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