The aim of this study was to determine the precedence order of the accounting information (factors) influencing choice of investment, to derive the relative weight of each factor and to identify differences and similarities in such factors between accounting experts and finance experts. Analytical Hierarchy Process (AHP) methodology was used for the outranking of accounting information (Baker & Haslem, 1973) including future economic outlook of the company, quality of management, future economic outlook of the industry in which the firm is a part, expected future growth in sales, financial strength of the company, expected future percentage growth in the company’s earnings per share, reputation of the company, rate of return the company earn on its assets, ease with which the company can sell its assets in case of failure, size of the company, expected future level of long-term interest rate on corporate bonds, value of a share of stock based on the company’s accounting records (book value) etc. The questionnaires were answered by accounting and finance experts. In this study, subjective opinions of accounting and finance experts turn into quantitative form with Analytic Hierarchy Process. Results of this study can be used by investors, Ministry of Economy, finance, accounting, business and economy students, professionals and academicians etc.
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