Abstract
The economic unit seeks funding from investors and creditors as well as attracting customers seeking the services or products of these units. The most attractive way for all beneficiaries of the information they serve in what they want to obtain is financial statements.
The process of issuing financial statements is what we call financial reporting, as the economic units are interested in accessing quality in financial reporting, and this is what we will try to look for and discuss through this chapter, as well as adopt ing standards and applying how it will affect financial reporting, as financial reporting is the link between economic units and all beneficiaries, and we will also discuss the extent to which the adoption of financial standards affects quality and their reflection on investors' decisions, will it increase. Their dealings with these units, or vice versa, and the extent to which this reflects on the movement of financial markets.
The parties that may be affected by the quality of financial reporting are investors, as investors are always looking for what leads them to get benefits, so when they make the decision to invest or not there must be a side or event that affects the decision-making process of their own, so we will address in this research investors and their decisions in the light of the information provided by financial reports, which can be accessed through the financial markets, and are the reports Quality finance is the best choice.