The findings show that the sources of information that individual shareholders rated
as most important when making investment decisions ranked as follows: (1) financial
statements; (2) relevance and reliability of accounting information; (3) reputations;
(4) financial opinions; and (5) impairment of assets (IAS 36). Furthermore, the other
factors in financial reports, which influence decision making by individual
shareholders in Thailand, include the chairperson and director’s report and
statement, announcements on environment and policies and change of scope of
company operations