Although the legislation regulating the writing of accounting financial statements is primarily
oriented, to shareholders. There are a huge number of stakeholders who are vitally interested
in knowing if a company, is stable if its dividends show. A fair yield and if, it is as profitable as
it could have been expected. Parker (1994) divides stakeholders into three groups:? Primary
.Stakeholders are the shareholders who have, an ownership interest in the company;
secondary stakeholders (e.g. Loan, creditors. Employees business contacts, and tax
collectors), with a financial but not an ownership interest in the company; and tertiary
stakeholders,, Who have no direct financial interest but who are affected by the way in which
the company 's resources are managed.
การแปล กรุณารอสักครู่..
