THE RELATIONSHIP BETWEEN THE INVESTMENT DECISION MAKING AND ACCOUNTING DISCLOSURE

Abstract

This research dealt with the relationship between the investment decision making and accounting disclosure, considering that accounting disclosure is the essence of accounting theory, so that the interest of scientific and professional bodies and those interested in accounting and disclosure increased after the emergence of joint-stock companies, and this development was linked with the financial statements, which are the outputs of the results of the activity of these companies, and the contents they contain. Data, information, and measurement bases that can be used by users of this information. Investment plays an important role in stimulating and activating any economy and its progress, as the importance of this investment is evident in the economy in general, as well as in the Iraqi economy in particular. The research aimed mainly to determine the impact of accounting disclosure on investment decision-making. To achieve the research goal, the researcher tested the research hypotheses, as the first hypothesis stated (there is no significant relationship between accounting disclosure and investment decisions). While the second hypothesis stated (there is a significant relationship Significant significance between accounting disclosure and investment decisions. The questionnaire technique was used as a tool to collect data from members of the study sample and distribute it to a sample of investors in companies listed on the Iraq Stock Exchange. Using appropriate statistical methods, a set of conclusions were reached, the most important of which are: There is a significant relationship at the level of significance (0.05) between. Accounting disclosure and investment decisions for a sample of investors in companies listed on the Iraqi Stock Exchange. The most important recommendations reached by the researcher are: that the banks in the study sample reconsider their administrative financial policies and benefit from the analyzes and results shown by the research, especially those related to determining accounting disclosure and investment decisions.