The paper discusses the results of a survey conducted among investors in the Nepalese stock market to assess the importance they place on accounting information when making share investment decisions. The study found that Nepalese investors rely on accounting information to enhance their investment decision-making abilities and to predict the performance of listed companies.
The study also identified the financial indicators that investors in the Nepalese stock market prioritize when making investment decisions. These include share capital, net profit after tax, cash flow from investing activities, EPS, and DPS. The study suggests that companies should publish a list of the main financial indicators that investors pay attention to, to improve the credibility of their performance.
Overall, the findings of the study suggest that accounting information plays a crucial role in the investment decision-making process of Nepalese investors. Companies that provide accurate and reliable financial information are likely to attract more investment, which could potentially lead to improved financial performance.
