The importance of the self-characteristics of the quality of accounting information in making investment decisions in economic institutions

Abstract

This paper aims to clarify the importance of the specific characteristics of the quality of accounting information in investment decisions making in economic institutions. The study based on analytical descriptive approach, to identify the importance of the specific characteristics of the quality of accounting information and their role in the investment decision-making stages. The study concluded that: the decision-making is primarily structured process, a second-degree interlocking process, a process that is necessary and urgent in the third degree. Therefore, the process must be given time, attention and the means to make it work. Hence, the importance of the specific characteristics of accounting information in investment decisions making reflected in providing high-quality accounting information, in order to avoid the ambiguity that might confront the decision-maker during the process at various stages within a set of multiple alternatives.