أثر المعلومات المحاسبية و غير المحاسبية على القرار المتداول في السوق السعودية : دراسة ميدانية

Abstract EN

This Study was conducted in order to clarify the effect of accounting and non-accounting information on dealer decision in Saudi Stock Exchange.

In order to reach such objective, an empirical study has been conducted based on simple random sampling composed of dealers and financial analysts.

Required information was obtained using a conventional questionnaire plus an electronic one.

In order to test hypotheses, data analysis has been conducted using statistical methods.

Most important results of the empirical study were as follows: - It was found that accounting and non-accounting information influence on dealer decision in Saudi Stock Exchange as a whole.

- Information and factors of non-accounting nature within the market are the most influential on dealer decision in Saudi Stock Exchange; then corporate information of non-accounting nature come in the second place; while information related to accounting has the least influence.

- Speculation has been the most popular manner used by stock dealers in the Saudi Stock Exchange.

- Dealers in Stock Exchange depend on hearsay more than any other information or factors.

- low awareness and the necessary knowledge of dealers to dealing procedures in Saudi Stock Exchange.