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The Impact Of Qualitative Characteristics Of Accounting Information On The Decision-Making Process In Oman’S Food Industry, Zaroug Osman Bilal, Omar Ikbal Tawfik Feb 2023

The Impact Of Qualitative Characteristics Of Accounting Information On The Decision-Making Process In Oman’S Food Industry, Zaroug Osman Bilal, Omar Ikbal Tawfik

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

The main objective of this study is to demonstrate the effects of accounting information on the decisionmaking process in selected companies in the Omani food industry. The study sample consists of 100 top managers from the selected companies. A descriptive and analytical approach has been adopted to achieve the objective of the study. A structured questionnaire was used to collect primary data. An Empirical research design has been used with the aid of a statistical package for social sciences SPSS version 24). The results of the analysis of ANOVA showed that there is a positive and significant effect of reliability …


The Extent Of Understanding And Use ‎Of Accounting Information By Individual ‎Investors In Baghdad Stock Exchange, Majid Hatf, Firas Al-‎Zubaidi Nov 2021

The Extent Of Understanding And Use ‎Of Accounting Information By Individual ‎Investors In Baghdad Stock Exchange, Majid Hatf, Firas Al-‎Zubaidi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The aim of this research is to investigate the effect of accounting information on the investor’s ‎decision in Baghdad stock exchange. ‎ It also aims at determining the extent to which the investors rely on such information in ‎making investment decisions in company’s shares.‎ A sample of 46 investors was drawn and a questionnaire was used to gather the data of the ‎study. ‎ The results of the study indicated that the investors understand the accounting information ‎and realize its importance regardless of other information sources (non - financial) that might ‎affect their decisions, especially stock advisory, market lists, magazines …