The awarnece of the investors at the Palestinian Securities Exchange to the

importance of accounting information to their investment decision

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ABSTRACT
This study aims at identify the PSE investors awareness of the importance
of the accounting informatiob for their investment dicision making
information, and the efficiency of this information for these decisions. In
order to acheave the golas of this study, a special questionare was designed
and distributed to a samble of PSE investors at Gaza Strip.The research
reveals some t results such as: (1) the investors are aware of the importance
of using aaccounting information in their decisions making and (2)the
published accounting information at financial reports are not enough, put

used in decisions making, (3) there are some obstacles that constrain using
accounting information in investment decisions making, like the low
confidence level of the published accounting information by the listed
companies at PSE, the investors have low level of financial experience, the
needed information is not rapidly dileverd, and the difficultas of camparing
the published information by different firms. The most important
recommendations of this study was:(1) to increase the awareness of
investors of the importance of using accounting information in their
investment decisions. It is favorable to arrange a traning course for the
investors of how to use accounting information in investmen decision
making, (2) to oblige listed firms to publish semsetral financial reports to
enhance the investment decisions, and (4) to increase the disclouser
requirements at PSE.

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34