Shareholders receive relevant information about the company primarily through which source?

Shareholders receive relevant information about a company mainly through audited accounts and annual reports because these documents provide comprehensive and reliable financial data, which are crucial for investors to make informed decisions. Audited accounts ensure that the financial statements have been reviewed by an independent auditor, enhancing their credibility and trustworthiness. Annual reports typically include not only the financial statements but also a discussion of the company's performance, strategic direction, and future outlook, all of which are essential for shareholders to assess the health and prospects of their investment.

While newspapers, magazines, and TV or news channels can provide general information about a company, they often lack the in-depth, detailed analysis that shareholders require for their evaluations. These sources may report on significant events or trends but do not replace the authoritative and structured information contained in audited accounts or annual reports. Similarly, while emails and stock exchanges can disseminate specific announcements and news, they do not offer the comprehensive overview of a company’s financial state that reports do. Thus, audited accounts and annual reports stand out as the primary source for shareholders to understand their company's performance thoroughly.