This research aim at recognizing the role of published financial reports for the stock companies in order to improve investors' decisions in the Iraqi Market for Securities according to their point of view , and to achieve the desired aims from the research. So the researcher prepared Questionnaire , utilizing from some previous studies in the same area of his research. The Questionnaire consisted of ( 18 ) questions addressed to the investors and distributed in ( 3 ) main parts for the study and they are :
The role of the financial reports on investors' decisions .
Availability of financial reports and getting them easily.
investors' knowledge and understanding for the information in these reports.
The number of the sample was (62 ) individuals , and multiple choices was according to Likert Quintet Scale ( completely agree – agree – neutral – don’t agree – completely don’t agree ). This aims at know the role which these reports can introduce to the Iraqi stock companies which listed in the Iraqi Market for Securities , and their effect in improvement investors' decisions in this Market.
The sincerity of The Questionnaire was assured by ( Arbitrators Approved ) , also it was assured by using ( Experimental Sample ) , again the result was checked by using the test and retest in which the stability coefficient was ( 0,79 ) , and the results were as follows :
there is an intermediate importance role for the financial reports which released by companies on investors' decisions.
The financial reports are available , and they can be gotten intermediately from the investors in the market.
- there is enough knowledge and understanding from the investors for the information inside the financial reports.
In the light of these results the researcher introduced some suggestions that can be a contribution in the Accounting disclosure and it's importance in the Iraqi Market for Securities , these suggestions are :
More care in investors , and providing the financial reports for the easily.
Not to delay companies' releasing for their financial reports for a long time after the end of the financial year , and reducing the period in the companies are permitted to release their Securities through it.
The announcing and showing any overall information or detailed information that can effect on investors' decisions.