The Effect of the Accountancy Disclosure on the Trends and the Behavior of the Investors

Azzaher, Abdul-Sattar; Ibrahim, Dr. Mahmoud

doi:10.33899/tanra.2011.161935

	The Effect of the Accountancy Disclosure on the Trends and the Behavior of the Investors
TANMIYAT AL-RAFIDAIN
Article 6, Volume 33, Issue 104, 2011, Pages 114-132 PDF (658.42 K)
DOI: 10.33899/tanra.2011.161935
Authors
Abdul-Sattar Azzaher; dr. Mahmoud Ibrahim
Abstract
This study aims to determine and analyze the motives, trends, and behavior of the local Syrian investor, the way he follows when make investment decisions, the information that he depends on, and the difficulties he faces. The savings of individuals (small investors) are however collected and direct them to the investment channels which contribute in the strategic national development. When the theories of investment studied thoroughly, the investment decisions are established essentially on the accountancy disclosure of the accountancy and non-accountancy information, in quantity and quality, the field of the desired investment, and the behavioral concepts; they constitute the base of the benefit theory, as that theory explains the investor behavior based on the comparing risks bearing and enjoying high revenues. The study concluded to a collection of results. The most important ones are: - The accountancy disclosure system characterizes with a lot of failures that decrease its efficiency owing to the non availability of suitable periodic reports to meet the aims of the investors. - Investment types, in Syria, usually connected with the traditional types, like investment in real estates and the bank deposits. - Supremacy of the family type on the companies in Syria, or the supremacy of a small number of the biggest investors on high portions of the shares in the sharing companies .
Keywords
Transparency; Coporat Goveuance; Adequate; Fair; Full

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