Author(s): Bayar Gardi, Pshdar Abdalla Hamza, Khowanas Saeed Qader, Hawkar Anwar Hamad, Dr. Govand Anwar

Abstract: Since Kurdistan is expanding, it is getting more economically strong, and it thus requires a large amount of cash to carry out various developmental tasks. Individual investors' investment behavior must be studied in order to find the reasons that encourage people to invest. This will allow idle savings to be channeled into investment, which will help to increase the amount of money available for investment among individuals. There are several factors that impact investment decisions. The fact that financiers hold a dominant position in the financial market is an unavoidable truth. The behavior of investors is not predictable. It varies from one job to another, as well as from one level of protection to another. The identification of the elements that impact investment decisions is therefore important. It is important to understand how individuals invest in the securities and other financial alternatives that are accessible in order to boost investment and create suitable theories and regulations.

Keywords: Financial Statement, Investment, Accounting, Finance, Decision Making.

Article Info: Received: 20 Sep 2021; Received in revised form: 14 Oct 2021; Accepted: 20 Oct 2021; Available online: 28 Oct 2021

DOI: 10.22161/ijels.65.35