The Impact of Financial and Non-Financial Information on Investment Decision-Making in the Jordanian Business Environment

This study aimed to examine the impact of both financial and nonfinancial information on investment decision-making in the Jordanian business environment. To achieve the study's objectives, a hypothesis was formulated and tested using a descriptive analytical methodology based on a questionnaire distributed to investors, financial analysts, and brokerage firms in the Amman Stock Exchange. The sample consisted of 180 respondents distributed across 27 brokerage companies. Statistical significance was found for the impact of financial information on investors' decisions, while no significant effect was found for non-financial information according to the surveyed sample. This led to the rejection of the study's hypothesis that investors rely on both financial and non-financial information in making their investment decisions. The study recommended increasing attention to financial reports in general and interim reports in particular due to their significant impact on investment decisions.