La información contable en la toma de desiciones de los inversionistas en la bolsa de valores

Abstract

In this case study, an investigation was carried out concerning accounting information in the decision making of investors in the stock market. The objective is to deduce how the financial crisis and the crisis of trust gives evidence to the problems of generating and divulging accounting information, thus affecting the decision making of investors. This is an inductive study based on 20 scientific articles that served as a basis for the research. Different results were obtained showing that 62% of stock market investors believe that accounting information influences their decisions, while 38% do not agree with this statement. It is concluded that not giving the importance to accounting information before investing corresponds to a lack of financial education, as well as to the current situation of the Ecuadorian stock exchange, where investors have not found the legal security they are looking for to participate in this market. Although accounting information does not have a significant influence on decision making, surely with its correct disclosure and its generation, it would completely change the process.