مدى إدراك المستثمرين في سوق فلسطين للأوراق المالية لأهمية إستخدام المعلومات المحاسبية لترشيد قراراتهم الاستثمارية

Abstract EN

This study aims at identify the PSE investors awareness of the importance of the accounting informatiob for their investment dicision making information, and the efficiency of this information for these decisions.

In order to acheave the golas of this study, a special questionare was designed and distributed to a samble of PSE investors at Gaza Strip.The research reveals some t results such as : (1) the investors are aware of the importance of using aaccounting information in their decisions making and (2) the published accounting information at financial reports are not enough, put used in decisions making, (3) there are some obstacles that constrain using accounting information in investment decisions making, like the low confidence level of the published accounting information by the listed companies at PSE, the investors have low level of financial experience, the needed information is not rapidly dileverd, and the difficultas of camparing the published information by different firms.

The most important recommendations of this study was : (1) to increase the awareness of investors of the importance of using accounting information in their investment decisions.

It is favorable to arrange a traning course for the investors of how to use accounting information in investmen decision making, (2) to oblige listed firms to publish semsetral financial reports to enhance the investment decisions, and (4) to increase the disclouser requirements at PSE.