The Impact of The Quality of Financial Reporting on Rationalizing Investment Decisions An Analytical Survey of Academics, Professionals, and Board Chairpersons’ Opinions in Commercial Banks in Duhok Governorate

Abstract

The research aims to identify the impact of the quality of financial reports in rationalizing investment decisions. In order to achieve this, the descriptive analytical approach was used by designing a questionnaire and distributing it to a random sample of a number of (certified accountants in private offices, chairmen of boards of directors in commercial banks, accountants and auditors affiliated with those banks, as well as heads of accounting departments in public and private universities). In financial and non-financial institutions in Dohuk Governorate. After conducting statistical analysis, the researchers reached a set of conclusions, the most important of which is that the quality of financial reports through their main characteristics (appropriateness, reliability, and comparability) has an impact on investment decisions by approximately half of them, while the rest may be due to other reasons that were not addressed in the research. It was also shown that There is a discrepancy in the impact of these characteristics on rationalizing investment decisions. The researchers put forward a set of proposals, the most important of which is the interest in applying the characteristics the quality of financial reports so that they are more accurate, appropriate and reliable, and in the end, the research presented some titles that would serve as a starting point for future studies in the same field.