The role of accounting disclosure in rationalizing the financial investment decision of institutions

Abstract

This study aims to highlight the role of accounting disclosure in rationalizing the financial investment decision, and how disclosure that reflects the real financial situation of institutions contributes to meeting the needs of investors for information that allows them to choose between alternatives and make the appropriate decision, especially since the demand of decision makers for this information is affected according to the needs, preferences and desires of each investor, and his ability to obtain, interpret, analyze and use this information to make his investment decision. In order to answer the problem, we relied on the descriptive analytical approach, through which we reached a number of results, the most important of which are:  The financial investment decision needs to provide accurate and continuous data and information, as the quality of investment depends on the amount of information available in quantity, quality and in a timely manner and analyzed in order to make the appropriate investment decision, accounting disclosure helps to meet the needs of investors of information that allows them to choose between alternatives and make the appropriate decision, no qualitative and rational investment decision can be made without accreditation On the accounting disclosure information,,,