Summary: | The study sought to analyze the relationship between investment decisions and shared value which is the purpose of this paper. At the same time, returns and profits have to be beneficial to the community through investment decisions. The study focused on the investment decisions of six companies and their impact on shared value. The research employed a quantitative analysis methodology based on the analysis of financial indicators derived from the financial statements of the companies. Also, the data were collected on the indicators of investment decisions, economic benefit and social benefit for the period of 2013-2017. The analysis was guided by relevant textbooks and academic journals and data were collected from the bulletins of financial markets. The results show that the selected companies have achieved a shared value for their business, which reflects on their achievements on economic returns and social benefits. This study was carried out in an attempt to contribute to the disclosure of the real application of shared value in the Iraqi tourism companies through their investment decisions.
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