The costs of providing financial information is ultimately borne by

A) management.
B) shareholders.
C) auditors.
D) professional analysts.

Shareholders ultimately bear the costs of providing financial information as they are the ones who invest their money and rely on the accuracy of the information to make informed decisions. While management is responsible for generating financial statements and auditors are responsible for ensuring their accuracy, the costs associated with these activities are ultimately passed on to shareholders through fees, reduced profitability, or lower returns. Professional analysts may also incur costs in analyzing financial information, but these costs are typically borne by the firms they work for or their clients, rather than directly by shareholders.