Who typically does not use financial statements and accounting information?

Financial statements and accounting information are essential tools for various stakeholders, but the context of this question focuses on who typically does not use them for decision-making or assessing performance.

Media outlets, such as print and electronic platforms, may refer to financial statements when reporting on a company's performance, but they do not directly rely on this information for operational or investment decisions like the other groups. Instead, their use is more for the purpose of informing the public or providing news coverage, making them less involved with the financial implications that affect the company’s operations or strategy.

In contrast, managers, shareholders, employees, and lenders all utilize financial statements regularly. Managers need this information for internal decision-making and strategizing. Shareholders monitor financial performance to assess the value of their investments. Employees might look at financial information for job security and performance relative to compensation, while lenders require this information to evaluate creditworthiness before extending loans. Thus, the media's role is more about reporting rather than utilizing detailed accounting data for active financial management or investment decisions.