(9) The use of accounting information to correct decisions, promote and ensure its effectiveness. 0.814 0 The level of statistical significance when α = 0.05 Observed through the previous table that all the factors Pearson correlation between each paragraph of the third area, amounting to (9) paragraphs and the total score for the scope statistically significant at the level of α = 0.05. This refers to the internal consistency of the large paragraphs of the second area Table No. 5 Pearson correlation coefficients between the paragraphs of the fourth area on the degree of the impact of information are contained in the financial statements on the investment decision. No Item Pearson's correlation coefficient The level of statistical (sig) (1) Information from the tips of intermediaries. 0.604 0 (2) Information from the rumors. 0.441 0 (3) Information from the tips of friends and relatives. 0.397 0 (4) Information from market bulletins 0.591 0 (5) Information from government literature. 0.619 0 (6) Information from magazines and newspapers. 0.664 0 (7) Information from visiting companies. 0.761 0 (8) Information from the companies site on the Wide Web (Internet) 0.690 0 (9) Directory information from the financial indicators of companies 0.747 0
(4) Cannot use accounting information to predict in the future. 0.656 0 (5) The difficulty of comparing investment alternatives because of the different methods of preparation and disclosure 0.653 0 (6) The lack of the use of accounting information is up to the following reasons: A - Lack of practical experience. 0.607 0 B - lack of knowledge matters and accounting information. 0.683 0 C - after the academic qualification for the accounting side. 0.636 0 D - Non-functional skills to deal with accounting information. 0.673 0 (7) Weak control on the outcome of investment decisions without relying on accounting information. 0.706 0 (8) Not to publish periodic reports .. 0.649 0 (9) Failure to regulate the accounting and auditing profession properly in Palestine. 0.693 0 (10) Society's perception of improper accounting and accounting information. 0.706 0 (11) There is no clear law to the Palestine regarding the accounting information. 0.673 0 The level of statistical significance when α = 0.05 Observed through the previous table that all the factors Pearson correlation between each paragraph of the fifth area, amounting to (11) paragraphs and the total score for the scope statistically significant at the level of α = 0.05. This refers to the internal consistency of the large paragraphs of the second area.
Whereas the H0 means that the accounting information contained in financial reports is insufficient to guide in the investment decision (less than or equal 3), while the substitutive hypothesis H1 referred that the accounting information contained in financial reports is sufficient to rationalize the investment decision (more than 3). Table No. 20 Result of a (Sign Test), for the table of the second area The second scope The number of negative signals The number of positive signals The number of zeros Total The value of Z Sig The value of general median the availability of accounting information in the financial reports to guide the investment decisions 67 12 53 132 6.075- 0 4 The level of statistical significance when α = 0.05 From the previous table we can see that the value of Z is statistically significant at α = 0.05, which means that the median of the individual answers on the second table higher than from the median used as a measurement which is (3), and enhance the result the value of general median (4) which means Significantly according to the measurement used in the questionnaire. Thus we conclude from this, the respondents believe that the firm provide different accounting information to guide their investments is significant from their point of view. Accordingly, we reject H0 which stats the accounting information contained in financial reports is insufficient to guide in the investment decision ,and accept the hypothesis H1 that the accounting information contained in financial reports is sufficient to rationalize the investment decision.