The effect of information overload in financial statements on investment decision: A research

In the financial statements used by investors, who are among the primary financial statement users, in the investment decision-making process, information other than those required to be presented in accordance with the provisions of the International Accounting Standards, International Financial Reporting Standards and Auditing Standards is considered as information overload. The presentation of information overload in financial statements can complicate the already complex investment decision making process and can have an impact on these investment decisions of investors. It is aimed to determine whether there is any impact on the investment decisions of information overload presented in the financial statements. In parallel with this purpose, face-to-face interviews were conducted with nineteen professionals working in corporate investment companies. As a method, phenomenological analysis, which is under the umbrella of qualitative research, was used. As a result of the research, the phenomenon of information overload was revealed in detail and it was determined that those who came together and expanded negatively distorted the over-expanding investment decisions presented in the financial statements.