Table 4.5 above presents the views on the relevance and reliability of accounting
information for share investment decision making. Results show that the majority of
respondents rely on EPS (82.3 percent), profits (77.5 percent) and asset figures
(73.8 percent) because an independent auditor has reported on them. Secondly, 71
percent of respondents rely on EPS, asset figures (64.5 percent) and profits (57.1
percent) due to the fact that they have been prepared under GAAP. Finally, 50.5
percent rely on EPS, profits (41.1 percent) and asset figures (40.1 percent) because
they have been reported by directors who are responsible for the correctness and
completeness of the financial report.