أثر الإفصاح المحاسبي على اتخاذ القرارات الاستثمارية في سوق الأوراق المالية

الملخص EN

This research aims to study the impact of accounting disclosure on the investment decisions in the stock market as the accounting disclosure is the essence of accounting theory, therefore the attention, of scientific community and professional bodies and those who are interested in accounting, increased disclosure after the emergence of joint stock companies, and the association of this development with the financial statements, which is the output of the results of the activity of these companies, and what these companied include of the data, information and benchmarks that can be used by users of this information.