دور الإفصاح المحاسبي في ترشيد القرار الاستثماري

Abstract EN

The disclosure of the accounting information necessary to make the decision to invest in the securities information that benefit both the investor and the issuer of securities and society, the availability of information about the status of the company leads to increased confidence in the investor and reassurance of his investment in that company, prompting him to direct investment towards optimal investment , And this helps the issuer of the paper in the collection of funds necessary for them, which is reflected on their effectiveness and thus increase the rate of economic growth.

The accuracy of the published data and information greatly affects investor decisions.

Any imbalance in these data and information leads to a decrease in the efficiency of the financial market and will directly affect the share price in the financial market.

As a result, there is a move between a price in the stock market and the real value of this stock.

It is necessary for the investor to examine and follow the information and data that affect the prices of securities.