Abstract

The objective of this study is to point out the relevance of financial reports data to investors decision. It aims at exploring how these data represent guiding factors to decision making in the perspective of investors in Amman stock exchange. For this purpose three Hypotheses were Developed Also questionnaire was developed to collect Responses from random sample of (1 O0) investors. Spearman is used (Confidence Level P 5 0.05 ) to analyze responses and test the research hypotheses Findings of the analysis had proved the validity of the hypotheses ; are as follow : I] Financial reports data were reliable guidance to investors decision I] making in general . I] Limitations of financial reports data had led investors to look for additional data sources . [I Data derived from financial reports and from other additional sources were not at the same level of significance .