The Impact of the quality of Business Risk Disclosure and Financial Performance on Investor's Judgment

This study investigates the investor's subjective judgment based on the disclosed business information. Disclosure of useful and quality information can improve Investor's decision making in the capital market. One of the information disclosure channels is the management commentary. Present research examines the impact of the quality of business risk disclosure of management commentary and financial performance on investor's investment decision making in a sample of ۷۰ professional traders in the special economic zone Amirabad Port (Mazandaran, Iran) in ۲۰۲۲-۲۰۲۳, using a scenario-based questionnaire. For the testing of the research hypotheses, univariate analysis of variance (in PLS) was used. The results indicated that the disclosure quality of financial performance and business nature positively influenced the investor's willingness to invest in Amirabad Port. The results further indicated that when there is a quality disclosure of business nature and financial performance, investors tend to consider the company's profit higher.

کلیدواژه ها:

Information Disclosure ، financial performance ، Investment Companies ، Amirabad Port