الافصاح المحاسبي ودوره في جذب الاستثمارات الأجنبية المباشرة

Abstract

Accounting disclosure of financial statements and reports is one of the most important outputs that are resented at the end of the financial year by the institution, through the combination of a group of elements and components to give it the final form. The number of its investors or the comparison between investment projects. It discloses its accounting and financial information included in the financial statements in a way that is easy for the recipient to understand and use, and it also has a predictive power on the results of these projects. We decided to study the subject to answer the problem of the role of accounting disclosure in attracting foreign investments, and for that we relied on a case study of a sample of financial analysts, accountants and account keepers using the SPSS statistical package, after collecting the necessary data by distributing questionnaires to specialists. There is a statistically significant correlation between accounting disclosure and foreign direct investment