مدى اعتماد المستثمرين على المعلومات المالية و غير المالية عند صناعة و اتخاذ القرارات الاستثمارية

Abstract EN

This study aimed to develop weights for the financial accounting information and non-financial investors rely upon when industry and take their own decisions.

To achieve the objectives of the study and developed the hypothesis was statistically tested through a questionnaire that was distributed to investors, employees and staff in the Damascus market for securities and brokerage firms and financial analysts.

The researcher concluded that there is disparity in the weight of financial information and non-financial listed in the financial statements issued by listed companies in capital markets investor wishes to receive them when industry and make their own decisions.

The most recommended by the study is the need for attention to the quality of financial indicators and non-financial that must be contained in financial reports in general, and especially progress because of their significant impact on the decisions of investors.