University of Isfahan Journal of Asset Management and Financing 2383-1189 9 2 2021 06 22 The Impacts of Non-Financial Information and Integrated Reporting Information on Decision-Making: Investment Behavior with an Empirical Approach The Impacts of Non-Financial Information and Integrated Reporting Information on Decision-Making: Investment Behavior with an Empirical Approach 99 124 26070 10.22108/amf.2021.129706.1681 FA Yahya Kamyabi Associate Professor, Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran Bahram Mohseni Maleki Assistant Professor, Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran Amir Javady Nia Ph. D. Candidate, Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran Journal Article 2021 08 31 Changing the information needs of the users of accounting information has altered the forms and information contents of accounting reports. However, changes in the accounting reporting system, regardless of its effects, are risky. Therefore, the purpose of this study was to investigate the impacts of the dissemination of non-financial information and the use of an integrated reporting system on investor decision-making. The required data were collected through a questionnaire designed by 3 scenarios for 3 similar groups. In the 1st, 2nd, and 3rd scenarios, only financial information, simultaneous use of financial and non-financial information, and information of an integrated reporting system, were presented, respectively. Wilcoxon and Mann-Vinty tests were used to test the research hypotheses. The results showed that decision-making based on financial information led to a decision that maximized the shareholders’ interests, while the investors would tend to make sound decisions if non-financial information was also provided. Finally, disseminations of financial and non-financial information in the columns were no different from that of the information of the integrated reporting system. Changing the information needs of the users of accounting information has altered the forms and information contents of accounting reports. However, changes in the accounting reporting system, regardless of its effects, are risky. Therefore, the purpose of this study was to investigate the impacts of the dissemination of non-financial information and the use of an integrated reporting system on investor decision-making. The required data were collected through a questionnaire designed by 3 scenarios for 3 similar groups. In the 1st, 2nd, and 3rd scenarios, only financial information, simultaneous use of financial and non-financial information, and information of an integrated reporting system, were presented, respectively. Wilcoxon and Mann-Vinty tests were used to test the research hypotheses. The results showed that decision-making based on financial information led to a decision that maximized the shareholders’ interests, while the investors would tend to make sound decisions if non-financial information was also provided. Finally, disseminations of financial and non-financial information in the columns were no different from that of the information of the integrated reporting system. https://amf.ui.ac.ir/article_26070_beec11fd13eeae9ea4e565d1ba1b83ae.pdf