دور المعلومة المحاسبية في تحسين كفاءة سوق رأس المال

Abstract EN

This study aims to identify the contribution of accounting information which is considered a mainstay in determining the efficiency or inefficiency of the capital market, and so out of the availability of appropriate information and disclosed honest, transparent and objective, as well as to provide, in a timely manner, which makes the market efficient.

the study found a number of findings, including: accounting information assists investors in determining the right price for the shares and thus achieve the desired yield, and accounting information leading to the reduction of uncertainty with regard to investment and Iqbal savers to make money for investors and thus large financial size of the market and this leads to the distribution of risk ideal way among investors.

the study offered some suggestions, including: attention to the quality of accounting information, attention to all the information of what is of extreme importance to the efficiency of the capital market.