The Impact of The Quality of Balance Sheet Information on Financial Decision-Making- Muhammad Ahmed Farhan Al-Jumaili |Pages: 15-29|

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.

Issn Online

3006-7286

Impact Factor: (1.705)

International Jordanian journal Aryam for humanities and social sciences; IJJA publishing journal committed towards providing a platform to outstanding scientists and researchers to exhibit their findings for the furtherance of Humanities and Social Sciences. Issued by the Jordanian Center for Research and Studies.

Issn Online (3006-7286) sequential with Issn Online (2706-8455).

The Journal’s website supported the Arabic language with the ISSN number (2706-8455) in the period 2019-2023. The Journal began supporting the English language since the beginning of 2024 and with the ISSN number (3006-7286).