دور محددات الإستثمار المالي في إتخاذ القرارات الإستثمارية بسوق المال

الملخص EN

This study aims to identify the conceptual framework related to accounting information as one of the most important factors affecting the movement of financial markets, especially its effect on stock prices, and to show its impact on investment decision-making within the financial market, and thus the investor needs to rationalize his investment decisions to an effective management capable of Evaluating stock returns and building investment portfolios that give him a suitable return, in addition to his need to know the factors on the basis of which stock returns are determined in the financial market, as the more correct the investment decision is based on studies of all its details in terms of place and time, the more its returns will be The largest and the least losses.

In the same context, the study reached several results, the most important of which is that economic dealers benefit from accounting information more whenever the latter is accurate and available in a timely manner to all parties on an equal footing, and prepared without ambiguity and no fraud or manipulation or any form of deficiency as they are able to conduct Comparisons between the available investment opportunities, which helps to improve the efficiency of privatization by directing investors to the most profitable, transparent and reliable projects.