An Investigation of the Accounting Information and Its Role for Capital Expenditure Decisions in the Industrial Companies Listed in Amman Stock Exchange

Abstract

The study has dealt with accounting information, and its definition as well as its importance. It's aimed to investigate the role of accounting information in making decisions in capital expenditure to industrial companies listed in Amman Stock Exchange. Thus to achieve this goal, the researchers were distributed a questionnaire to a sample of (70) the industrial companies. The researchers have used the necessary groups of statistical methods are available in the Statistical Package of Social Sciences (SPSS), to achieve the results of the study.An important result of the study, was apparent, that having a statistically significant effect of the three types of accounting information and of (About the expected cash flows at the end of the term of the asset investment, and information cash inflows and outflows, and information cash outflows (tax)). In capital expenditure decisions, and increase awareness of the departments of industrial companies and contribute to awareness of the role of accounting information will contribute significantly to the upgrading and advancement of capital expenditure decisions in the companies mentioned. The main recommendation reached by this study was the continuation of the industrial companies for using accounting information such as expected cash flows at the end of the life of the asset, information of cash outflows (taxes), and the annual cash flow information, which become of their significant impact on capital expenditure decisions.

Keywords: Accounting information, decisions capital expenditure, industrial companies.