Nashwan, M. Iskandar Study and Test the Relationship between Preparing Financial Statements and Rationalizing the Investment Decisions-Making - An Applied Study on Service Companies in the Gaza Strip دراسة واختبار العلاقة بين إعداد القوائم المالية وترشيد اتخاذ القرارات الاستثمارية - دراسة تطبيقية على الشركات الخدماتية العاملة في قطاع غزة -. UNIVERSITY OF SHARJAH JOURNAL FOR HUMANITIES AND SOCIAL SCIENCES.
Full text not available from this repository. (Request a copy)Abstract
This study aimed to study the relationship between preparing financial statements and their role in rationalizing the investment decisions-making through applying on the service companies in the Gaza Strip. Other sub-objectives were ramified from that main aim, the most important aims are studying and analyzing the financial statements and their characteristics, also studying and analyzing the investment decisions-making, their characteristics and success requirements. The descriptive analytical method was used, and a questionnaire consisting of (28) items was implemented and distributed to the sample of the study that consisting of (190) Financial Managers, Board of Directors, Executive Directors and Internal Auditors in service companies in the Gaza Strip. In accordance to the analyzed results, the study found out several results, the most important were: The existence of a significant correlation between the information which was provided by the financial position statement and rationalizing the investment decision in service companies in the Gaza Strip. As well as the existence of a significant correlation between the information which was provided by the income statement and rationalizing the investment decisions in service companies in the Gaza Strip. In regard to the result, the study recommended the importance of investment decisions-making according to the accounting information provided by the financial statements and that decisions should not be made on the basis of personal estimates because that will effect negatively on decisions-making. Moreover, prepare and develop an effective Accounting Information System that meets the requirements of the service companies’ management, and the investors from the necessary information in order to rationalize the investment decision-making.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | د. اسكندر محمود حسين نشوان |
| Date Deposited: | 06 Aug 2018 09:07 |
| Last Modified: | 06 Aug 2018 09:07 |
| URI: | http://scholar.alaqsa.edu.ps/id/eprint/826 |
Actions (login required)
 |
View Item |
