أثر جودة التقارير المالية على كفاءة القرار الاستثماري في الشركات الصناعية المدرجة في سوق عمان للأوراق المالية

الملخص EN

This study aimed to determine the impact of financial reporting quality on the efficiency of investment decision in Jordanian industrial companies listed in Amman Stock Exchange for the period 2013-2016 based on sample of 58 companies.

to achieve the objective of the study, an analytical study was conducted where the financial reporting quality was measured by the discretionary accruals model while the investment efficiency was measured by the deviation from the optimal investment.

the study revealed a significant negative correlation between financial reporting quality and investment inefficiency, Result also showed that there is an increase in underinvestment compare with overinvestment