أهمية المعلومات المحاسبية و مدى توافرها في التقارير المالية المنشورة للشركات المساهمة في الأردن للمستثمرين في سوق عمان المالية

Abstract EN

This study aimed to produce evidence on the usefulness of accounting reports to investors.

The study reveals that; (a) respondents view annual accounting reports as an important source of information for their investment decisions, and.

(b)there is a consensus among respondents on the inadequecy of the current reporting practice in Jordan.

In addition, respondents perceive that improvements in providing accounting information to investors could be achieved through the following: (1)Extending the reporting policies.

(2) Improving the legislation requirements.

(3) Joining regional and internaiiorm) accounting associations.

(4) Forming a top level committee comprising officials from the Ministry of Industry and Trade, Amman Financial Market, Central Bank of Jordan^ Ministry of Finance.

The Audit Bureau, Academics, Auditors, and from the private sector, to reform the Financial reporting process, and.

(5) Developing the Financial analysis profession.