THE EFFECT OF ACCOUNTING DISCLOSURE ON THE FINANCIAL STATEMENTS AND ITS RELATIONSHIP TO MAKING INVESTMENT DECISIONS (AN EXPLORATORY STUDY ON ASIA CELL AND AL KHATIM TELECOM GROUP)

Abstract

This research deals with studying the impact of accounting disclosure on investment
decision-making in the Iraq Stock Exchange, being one of the most important indicators that
investors can rely on when making their investment decisions in the financial markets. As the
research sought to achieve several objectives, including the effect of disclosure in the
published financial statements on investors ’decisions.At the end of the study, the researcher
reached the following: There are other factors that investors rely on in making their
investment decisions in the Iraqi Stock Exchange market much more than its reliance on
measures derived from the list of cash flows, such as net profit and studying the evolution of
stock prices based on technical analysis, as there is importance Great for the accounting
disclosure included in the financial statements on the decisions of prospective investors in the
Iraq Stock Exchange, and most investment decisions during the years of the study sample
were taken in light of the information obtained by the financial statements prepared by the
external audit offices.