أثر جودة المعلومات المحاسبية في اتخاذ القرار الاستثماري : دراسة حالة مؤسسة توزيع الكهرباء و الغاز بسكيكدة

الملخص EN

This study aimed to know the effect of quality accounting information through its various characteristics to make an investment decision, this is due to the importance of the quality of accounting information in making the right decisions.

In order to achieve the objectives of the study, we used a questionnaire form that was intended to departement's directors, branches administrators and financial administrators in the Institution of distributing electricity and gas-skikda, so the questionnaire was analyzed and treated by using SPSS 24 program, and from the results that the study concludes is: the Institution of distributing electricity and gas-skikda gives a big importance to quality accounting informations and the effect of that latter on its decisions generally and on investment decisions especially, it turns out that the reliability of accounting informations has more qualitative properties on making investment decision.

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