مجلة دراسات الإنسان و المجتمع

The study aimed to analyze the relationship between accounting disclosure and long-term foreign investment، determine the extent to which the level of accounting disclosure affects investor confidence، evaluate other factors that may affect the attraction of foreign investment in addition to accounting disclosure, and provide recommendations for improving accounting disclosure in emerging markets to attract foreign investment. It also highlighted the importance of accounting disclosure and long-term foreign investment. This study addressed accounting disclosure, long-term foreign investment, and its impact on financial performance. A total of (38) questionnaires were distributed، (34) were received, and (30) valid questionnaires were analyzed. The sample type was purposive، with participants selected non-randomly from faculty members in the fields of accounting، management، and economics, to ensure accurate data collection from individuals with specialized expertise and knowledge in the subject. The researcher conducted a normal distribution test. The researcher used a five-point scale to distribute the study sample's responses, allowing respondents to express their opinions based on multiple scores. The researcher conducted the "kolmogorove-smirnove" normal distribution test to ensure that the questionnaire items followed a normal distribution to arrive at reliable results. The study reached several results, the most important of which is a positive relationship between accounting disclosure and attracting long-term foreign investment, meaning that increased disclosure enhances companies' attractiveness to investors. 11% of the variance in attracting foreign investment can be explained by accounting disclosure, indicating the presence of other factors influencing investment attraction. The study continued. Companies are advised to improve the level of accounting disclosure to enhance investor confidence and increase investment attractiveness. They should cooperate with government agencies to provide an attractive investment environment through political and economic stability................ Keywords:........... Level of disclosure - Volume of long-term foreign investment