دور الإفصاح المحاسبي في ترشيد القرارات الاستثمارية دراسة تطبيقية على بورصة فلسطين

Abstract

The study aims to identify the role of accounting disclosure in rationalizing investment decisions, and in order to achieve this, a field study was conducted on (81) investors who come to the brokerage companies, and the study relied on a questionnaire that was specifically designed to serve the purpose of the study and included all the data required to identify the role of accounting disclosure in rationalizing investment decisions. The study reached to a set of results, including: Accounting disclosure greatly affects the rationalization of the investment decision of investors in Palestine Stock Exchange, where there is a direct relationship between the accounting disclosure and the rationalization of investment decisions. The degree of adequate disclosure in the joint stock companies listed on Palestine Stock Exchange through providing that companies through their financial statements a fair and balanced disclosure to all investors