The Effect of Accounting Disclosure on Investment Decision-Making—A Case Study Sample of Investors in Companies Listed on Palestine Stock Exchange

Abstract

The main purpose of the current research is to focused on how accounting disclosure affects investment decisions. To achieve the main objective of this research, the researchers employed the methodology used in the study and used the questionnaire tool and Pearson correlation coefficient to ascertain how accounting disclosure affects investment decisions-making. Data from the study sample was gathered using the questionnaire approach, which was then distributed to a sample of investors in the firms listed on the Palestine Stock Exchange. Percentages and frequencies were used as statistical techniques in this study in order to determine how the study sample responded to the study\'s axes and fields and to describe the characteristics of the study sample. The Pearson correlation coefficient was also used to demonstrate the relationship between the independent and dependent variables. The current research reached several results, such as the contribution of accounting disclosure in providing future accounting information that is disclosed and that affects investment decisions in the Palestinian Stock Exchange and helps investors in making sound and correct decisions. The most important results of the study show that there is a significant relationship at a significant level (0.05) between accounting disclosure and the investment decisions of a sample of investors in companies listed on the Palestine Stock Exchange.