STUDY OF THE EXTENT TO WHICH INVESTMENT DECISIONS ARE AFFECTED BY ACCOUNTING DISCLOSURE OF CREDIT AND LIQUIDITY RISKS IN COMMERCIAL COMPANIES

Abstract

The main objective of this research is to study the relationship between investment decisions and accounting disclosure of credit and liquidity risks that commercial companies may be exposed to. In order to achieve the above objective, the researcher relied on the descriptive analytical approach in the research and through a questionnaire form, the researcher collected the necessary data for analysis. The data were analyzed after using the statistical program (SPSS) for social sciences after collecting them through a questionnaire form. The research reached a set of results, the most important of which are: Credit and liquidity risks are among the most important risks that companies may face, and disclosing them increases users' awareness of risks in general. There is a statistically significant moral correlation between accounting disclosure of credit and liquidity risks and rationalizing investment decisions. The research recommended the necessity for companies to disclose accounting risks of all risks that they may be exposed to so that the financial statements and reports are transparent and the accounting information they contain has the qualitative characteristics of accounting information.