Identify users of accounting financial reports and describe their information needs. 

Match each of the following types of evaluation with one of the listed users of accounting information.

1. Trying to determine whether the company complied with the Corporations Act.

2. Trying to determine whether the entity can pay its obligations.

3. Trying to determine whether a major investment proposal will be cost-effective.

4. Trying to determine whether the company’s profit will result in a share price increase.

5. Trying to determine whether the entity should use debt or equity financing.

(a) _________ Executive directors.

(b) _________ Bank managers.

(c) _________ Shareholders.

(d) _________ Chief financial officer.

(e) _________ Australian Securities and Investments Commission.