INFLUENCE OF ACCOUNTING INFORMATION ON INVESTMENT DECISION-MAKING: AN EMPIRICAL STUDY

Abstract

Abstract: Accounting information plays a critical role in guiding investors’ decisions in modern financial markets. This study empirically examines the influence of accounting information—such as financial statements, profitability ratios, liquidity indicators, and earnings reports—on investment decision-making. Using primary data collected from individual investors, the study applies descriptive statistics, correlation analysis, and regression techniques to assess how accounting information affects investment behavior. The findings reveal that accounting information significantly influences investment decisions, with profitability and earnings information being the most influential. The study contributes to existing literature by providing empirical evidence from an emerging market context and offers practical implications for investors, firms, and regulators. Keywords: Accounting Information, Investment Decisions, Financial Statements, Empirical Study, Investors