The Impact of The Quality of Balance Sheet Information on Financial Decision-Making

Muhammad Ahmed Farhan Al-Jumaili

(Pp:15-29)

Volume 5, Issue 1

Abstract:The current study aimed to identify the impact of the quality of balance sheet information on making financial decisions. To achieve the goal of the study, the researcher used a questionnaire tool that was applied using the descriptive analytical approach to the study sample, which consisted of all (149) employees of the General Company for Central Electricity Distribution. Results were obtained. The study showed that the axis of the quality of balance sheet information in making financial decisions in the General Company for Central Electricity Distribution came in first place, with the highest arithmetic mean of (3.55), a standard deviation of (1.05), and a moderate degree of impact. In light of the results, the researcher recommended the necessity of adopting lists of accounting information as a basic reference in making decisions. Financial decisions in the Central Electricity Distribution Company.

 Keywords: Accounting information, financial decision making, Central Electricity Distribution Company.

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ISSN Online: 3006-7286
Impact Factor: 1.705

International Jordanian Journal Aryam for Humanities and Social Sciences is an IJJA publishing journal committed to providing a platform for outstanding scientists and researchers to present their findings for the advancement of Humanities and Social Sciences. It is issued by the Jordanian Center for Research and Studies.

ISSN Online (3006-7286) is sequential with ISSN Online (2706-8455).

The journal’s website supported the Arabic language with ISSN number (2706-8455) from 2019 to 2023 and began supporting the English language in 2024 with ISSN number (3006-7286).

ISSN 3006-7286

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