أثر جودة التقارير المالية في كفاءة الاستثمار : دراسة استطلاعية لآراء عينة من مدققي الحسابات الخارجيين

Abstract EN

As a result of the developments of the modern business environment and the significant expansion in the size of companies, the quality of financial reports has become an urgent need due to its significant role in improving the efficiency of investment decisions.

Therefore, the research aims to demonstrate the role of the quality of financial reports in improving investment efficiency by reducing the uncertainty of the decision maker, and testing the impact of improving the quality of reports on investment efficiency.

The research deals with external audit bureaus in Baghdad as a community to conduct the practical test, while the sample is represented by auditors working in these bureaus.

In order to collect the data, the researchers prepared a questionnaire form distributed to the research sample, amounting to (200) forms, 163 of which are retrieved, (135) forms valid for analysis, and (28) forms excluded as they are invalid.

The data is analyzed using the statistical program (SPSS).

The research reached several conclusions, the most important of which is the existence of a positive and statistically significant impact of the quality of financial reports on investment efficiency.

One of the most important recommendations made by the research is the need to work on improving the quality of financial reports due to its significant impact on improving investment efficiency.