The Extent of Extracted Financial Indicators from Financial Statements, Contribution in Rationalizing Investment Decision by the Jordanian Commercial Banks

This study aimed at investigating the establishment of specific mechanism that may help investors to rationalize investment decision based on the extracted financial indicators from financial statements. The study utilized a questionnaire as a major instrument to collect the needed information and data in order to achieve the study's objectives The sample consisted of 76 participants selected randomly from Jordanian banks. Results revealed that 64% of the participants do not participate in investment decisions. This indicates that investment decisions are restricted in a certain personnel. Furthermore, indicators from income statements are used indeed in rationalizing investment decisions by bank in Jordan. Finally, operation revenues were the most used means in rationalizing investment decisions. Keywords: financial indicators, financial statements, investment decisions, the Jordanian commercial bank