دراسة و اختبار العلاقة بين إعداد القوائم المالية و ترشيد اتخاذ القرارات الاستثمارية : دراسة تطبيقية على الشركات الخدماتية العاملة في قطاع غزة

الملخص EN

This study aimed to examine the relationship between preparing financial statements and their role in rationalizing investment.

The descriptive analytical method was used, and a questionnaire consisting of (28) items was prepared and distributed to a sample of study that consisting of (190) Financial Managers, Board of Directors, Executive Directors and Internal Auditors in service companies in the Gaza Strip.

In accordance with the analyzed results, the study found out several findings, the most important were: the existence of a significant correlation between the information which was provided by financial statements according to (Financial position, income statement, change in shareholders’ equity, and complementary explanatory notes) and the rationalization of investment decision in service companies in the Gaza Strip.

Regarding the result, the study recommended (1) giving further attention to decision-making on investment according to the accounting information provided by financial statements; and (2) decisions should not be made on the basis of personal estimates because that will negatively affect decisions-making.

Moreover, the study recommended the preparation and development of an effective Accounting Information System that meets the requirements of the service companies’ management as well as the investors, so as to rationalize decision-making on investment.