Received: 15-12-2022        Revised: 17-12-2022         Accepted: 04-03-2023

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.