The Quality of Accounting Information and Its Effect on Investment Decisions in Securities

Abdulkareem, Eman; Saeed Ghazal, Suaad

	The Quality of Accounting Information and Its Effect on Investment Decisions in Securities
Journal of Kirkuk University For Administrative and Economic Sciences
Article 1, Volume 2, Issue 2, 2012, Pages 164-195 PDF (638.36 K)
Authors
eman abdulkareem; suaad saeed ghazal
Abstract
Abstract an important tool in drawing their policies and an important tool in drawing their policies and Accounting information a vital factor and an important axis in evaluating the companies performance and an important tool in drawing their policies and making future decisions especially concerning the securities investment market it this information was prepared according to local and international criteria and standards and that make this information of quality and efficiency in using them. So that the proplem of this study is (how the suitble qualityof the accounting information and understand the importance of this informationfrom invesitors in making the decisions made by them unsound especially in the field of securities. This make benefiting from it is so limited. So, the study to manifest the quality of accounting information and its most important aspects, which reflect its objectivity, advantage and explaining its role in making wise investment decisions in securities field. To accomplish this goal the researcher depended on the hypothesis: "the suitable qualityof accounting information and understanhng from invesitors has a great effect on rationalizing investment decisions in the securities market".
Keywords
The Quality of Accounting Information; Investment Decisions in Securities

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