投资决策与会计披露之间的关系

Hayder Mohammed Kareem Al Shebly, Ahmed Saleh Kadhim Wetaifi, Lect. Dr. Ahmed Raad Abdulkafi
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摘要

本研究涉及投资决策与会计信息披露之间的关系,考虑到会计信息披露是会计理论的精髓,因此在股份公司出现后,科学和专业机构以及对会计和信息披露感兴趣的人的兴趣增加了,而这一发展是与财务报表联系在一起的,财务报表是这些公司活动结果的输出,以及它们所包含的内容。这些信息的使用者可以使用的数据、信息和衡量依据。投资在刺激和激活任何经济及其进步方面都发挥着重要作用,因为这种投资的重要性在整个经济,特别是伊拉克经济中显而易见。研究的主要目的是确定会计披露对投资决策的影响。为了实现研究目标,研究人员对研究假设进行了检验,第一个假设指出(会计披露与投资决策之间没有显著关系)。第二个假设是(会计信息披露与投资决策之间存在显著关系)。本研究采用问卷调查的方法收集研究样本成员的数据,并将其分发给伊拉克证券交易所上市公司的投资者样本。利用适当的统计方法得出了一系列结论,其中最重要的结论是在显著性水平(0.05)上,以下两者之间存在着重要关系。伊拉克证券交易所上市公司投资者样本的会计信息披露与投资决策之间存在显著关系。研究人员得出的最重要建议是:研究样本中的银行应重新考虑其行政财务政策,并从研究的分析和结果中获益,特别是与确定会计披露和投资决策有关的分析和结果。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
THE RELATIONSHIP BETWEEN THE INVESTMENT DECISION MAKING AND ACCOUNTING DISCLOSURE
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.
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