The Informational Content of Financial Statements Under Crypto Currencies and Their Impact on Investor decisions

The research aims to show the reflection of dealing in digital currencies on the informational content of the financial statements (statement of financial position, income statement, statement of other comprehensive income, and statement of cash flows) and according to the options offered for the classification of digital currencies (cash, intangible asset, financial instrument, inventory) and then measure the impact of disclosure of digital currencies on investors' decisions through statistical analysis of the opinions of a sample of investors and academics specialized in accounting The sample size was (100) respondents distributed over (3) countries Arab included Iraq, Egypt, and Saudi Arabia, Abstract The research aims to show the reflection of dealing in digital currencies on the informational content of the financial statements (statement of financial position, income statement, statement of other comprehensive income, and statement of cash flows) and according to the options offered for the classification of digital currencies (cash, intangible asset, financial instrument, inventory) and then measure the impact of disclosure of digital currencies on investors' decisions through statistical analysis of the opinions of a sample of investors and academics specialized in accounting The sample size was (100) respondents distributed over (3) countries Arab included Iraq, Egypt, and Saudi Arabia.