مساهمة جودة المعلومات المالية في ترشيد قرارات المستثمرين على مستوى سوق الأوراق المالية : دراسة ميدانية لآراء عينة من المهنيين و الأكاديميين في الجزائر

الملخص EN

This study aimed to identify the extent of the contribution of the financial information quality of the financial statements in rationalizing the investors’ decisions at the level of the stock markets.

The investment decision is considered among the most important decisions made by the investor, where it is built on a set of principals and essentials.

The financial information is a function of the efficiency of the stock markets.

The efficiency of this latter basically depends on the information system quality that insures the disclosure of financial information in an accurate and immediate manner for everyone in the market to assist them in making a clear investment decisions.

The finding of the study revealed the positive significant impact between the financial information quality and the efficiency of the investments decisions in the stock markets.

The qualitative characteristics of financial information will greatly affect the process trading process within and outside the market.

Through its impact on investor behavior and assist them in evaluating the future trends of the institutions.