Business & Management Studies: An International Journal

Yazarlar: Serhan GÜRKAN, Recep Çapan HANÇERLİ

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Özet: Accounting information is regarded as effective in the stock investment decisions.  In addition to accounting information, the investor is faced with several factors that affect the decision-making process. The purpose of this study is to ascertain the importance of accounting information in the stock investment decisions. Considering the study of Nagy and Obenberger (1994), the study has determined 7 criteria that affect the stock investor's decision.  In order to measure the priorities of individual investors and investment advisors in the decision-making process, AHP method, one of the multi-criteria decision-making methods, has been utilized. The findings of the research show that the priority of accounting information is of medium importance in the short, medium and long term for individual investors.  Regarding the investment advisors accounting information is of high importance only in the medium and long term.

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