Financial Report and Investment Decision: Perceptions of Iraqi Investors

Bzhar Nasradeen Majeed, Kanar Kamal Salih, Araz Mohammed Mahmood
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Abstract

This study aimed at investigating the influences of financial reports on rational investment decision-making in Iraqi companies. Before this study, researchers focused on the role of financial reports in decision-making for multinational companies. However, financial statements can play an important effect in Iraq’s stock exchange. The researchers used a questionnaire to answer the research questions. The SPSS statistical program was used to analyze the findings of the study. Furthermore, the factors that affect the actual use of financial reports in the decision-making process showed a significant relationship between the level of education and the use of financial statements. Today, it is possible to present financial reports in many ways. This makes it difficult to compare the financial reports of organizations within the same geographical area to suit the report of investors. The data that were collected and analyzed with the use of frequency tables the outcome being, the importance of financial reports, relative analysis, and previous financial reports are correlated with investment decisions positively. However, reasons used for financial reports are linked to investment decisions insignificantly.
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财务报告与投资决策:伊拉克投资者的看法
本研究旨在探讨财务报告对伊拉克公司理性投资决策的影响。在本研究之前,研究人员主要关注跨国公司财务报告在决策中的作用。然而,财务报表可以在伊拉克的证券交易所发挥重要作用。研究人员使用问卷来回答研究问题。采用SPSS统计程序对研究结果进行分析。此外,在决策过程中影响财务报告实际使用的因素表明,教育水平与财务报表的使用之间存在显著的关系。今天,可以用多种方式来呈现财务报告。这使得很难比较同一地理区域内组织的财务报告,以适应投资者的报告。使用频率表收集和分析的数据结果是,财务报告的重要性,相关分析和以前的财务报告与投资决策呈正相关。然而,用于财务报告的原因与投资决策的联系不显著。
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