أثر التضخم و المخاطر و ظروف عدم التأكد على القرارات الاستثمارية

Abstract EN

The study aims at emphasizing the role of accounting information in rational investment decisions, and determining the impact of inflation, risk and uncertainty for evaluating capital investment decisions.

A proposed methodology, that combines these factors and time value of money into capital investment evaluation methods, was implemented to evaluate a real investment project for one of the leading manufacturing companies.

The results of the proposed methodology was compared with the results of the traditional evaluation methods which neglects these factors.

The study revealed the importance of considering inflation.

risk and uncertainty conditions in evaluating capital investment decisions due to its impact on investment decisions.