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
Hatf, Majid and Al-Zubaidi, Firas
"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
, Article 2.
Available at: https://digitalcommons.aaru.edu.jo/jpu/vol4/iss2/2