1. I choose investors, because investors provide capital and management runs the business, and we can still carry out other activities outside of one activity. 
2. Before investing, an investor looks at the financial statements to know his business in the future. Financial information is important for investors to ensure that their investments are safe. Investors use this information to find out how their funds are used by management. For example, investors must know how the business will perform in the future in terms of profitability. Investors use accounting information to decide whether a company is suitable for their investment needs. 
3. Information proposals for investors must be open in any case, including losses and profits, must be transparent in the financial statements.