FINANCIAL REPORTING AND INVESTMENT DECISIONS: THE STRATEGIC ROLE OF ACCOUNTING INFORMATION

This article analyzes the importance of financial statements in investment decision-making and the strategic role of accounting information. Financial statements provide reliable information about a company's financial position, operating performance, and cash flows, making them an important source of information for investors. The study highlights the role of accounting information in assessing investment risks, determining profitability, and developing effective investment strategies. Furthermore, the article demonstrates that the transparency and reliability of financial statements contribute to improving the investment environment and strengthening investor confidence.