Disclosure of Financial Statements and Its Effect on Investor’s Decision Making in Jordanian Commercial Banks

  •  Isam Saleh    
  •  Nawaf Alghusain    


This study aims to examine the effect of financial information on investors decision making in commercial banks in Jordan. A questionnaire was adopted to address attitudes of professionals such as managers, analysts and investors and to identify to which degree the financial information was used in taking investment decisions. The results revealed a weak positive relationship between investment decisions and financial information that were provided by commercial banks in Jordan to the investors. This study recommended that adequate care and due diligence should be maintained in preparation of financial statements to avoid faulty investment decisions.

This work is licensed under a Creative Commons Attribution 4.0 License.