Paper Details

For many stakeholders in the banking sector, financial reports are essential instruments in decision-making processes. This study investigates how financial reports affect decision-making, concentrating on two well-known Omani banks: Bank Muscat and Bank Nizwa. The paper investigates how financial reports affect the choices made by investors, regulators, and other stakeholders through a comparative comparison of various organizations. The study investigates how important financial reports are for revealing information about the performance, risk management strategies, and overall financial health of Bank Nizwa and Bank Muscat. It looks at important financial metrics like ROE and ROS to determine how stable and viable the banks are overall. The study also considers the significance of accuracy and openness in financial reporting and how these factors affect stakeholders' faith in banks. The study's conclusions advance knowledge of the significance of financial reports in banking sector decision-making. The research offers insights into the practical consequences of financial reporting procedures and their influence on stakeholders' actions by examining the cases of Bank Muscat and Bank Nizwa. In the end, clear and accurate financial reporting builds confidence in banks, which influences lending, partnership, and investment decisions within the banking sector.

Keywords: Financial reports, decision making