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IJSTR >> Volume 5 - Issue 12, December 2016 Edition

International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616

The Impact Of Reviewing Interim Financial Reports On The Investors Decisions In Kurdistan Region

[Full Text]



Omed Ismael Sulaiman, Amanj Mohamed Ahmad



Reviewing, Interim financial reports, Investors’ decisions.



The purpose of this study is to demonstrate how interim financial reporting affects the investors’ decisions. The need of reviewing interim financial reports (IFR) emerged as a significant tool to their beneficiaries, particularly investors’, appropriate and timely information. To achieve the objective of this study, the literature has identified a few research methodologies. In this research, the questionnaire is designed to ask investors’, financial managers and academics in the field. Interviews were also designed to observe how investors’ use interim financial report. The hypotheses of this research aim to investigate how the reviewing interim financial reports affect the investors’ decisions positively. The results show that investors’ should use interim financial reports to propose a strong decision. It is also considered that the interim financial reports should be reviewed by the external auditors in order to push the investors’ to make efficient decisions for future earnings.



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