The Extent of Understanding and Use ‎of Accounting Information by Individual ‎Investors in Baghdad Stock Exchange

Authors

Majid Hatf, Al-Kadesayah ‎University, IraqFollow
Firas Al-‎Zubaidi, Arab ‎Institute for Accounting ‎and Auditing, IraqFollow

Abstract

The aim of this research is to investigate the effect of accounting information on the investor’s ‎decision in Baghdad stock exchange. ‎ It also aims at determining the extent to which the investors rely on such information in ‎making investment decisions in company’s shares.‎ A sample of 46 investors was drawn and a questionnaire was used to gather the data of the ‎study. ‎ The results of the study indicated that the investors understand the accounting information ‎and realize its importance regardless of other information sources (non - financial) that might ‎affect their decisions, especially stock advisory, market lists, magazines and advertisement. ‎The investors seem to use the accounting information less than other sources of information

Recommended Citation

Hatf, Majid and Al-‎Zubaidi, Firas (2003) "The Extent of Understanding and Use ‎of Accounting Information by Individual ‎Investors in Baghdad Stock Exchange," Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات: Vol. 4: Iss. 2, Article 2.
Available at: https://digitalcommons.aaru.edu.jo/jpu/vol4/iss2/2