srjebmSRJEBMSRJEBM2788-9505https://doi.org/10.47310/srjebm.2023.v03i02.008The Role of Ohlson's Model in Rationalizing Investors' Decision to Invest in Common Stocks: An Applied Study in the Iraq Stock ExchangeAbdullahKademHassanThe study aimed to estimate the real value and compare it with the market value and determine the difference between them and then test the relationship between the market and the real value. The problem of the research was that some of the investors’ decisions may be irrational in choosing the stocks that are invested in and it may be the reason for not relying on some The financial models and methods that guide the investor and make his decision more accurate, hence the problem of the study, looking at the following question Can the (Ohlson) model estimate the real value of companies operating in the Iraqi market for the purpose of rationalizing the investment decision?, As the research started from the hypothesis that (there is a positive relationship between the real value calculated according to the (Ohlson) method and the market value) and for the purpose of verifying the validity of the hypothesis on which the research was based, 8 industrial joint-stock companies operating in the Iraqi Stock Exchange were selected, which constituted 15% of the industrial companies Contribution By applying the Ohlson model and conducting the correlation test, the hypothesis from which the research was launched was validated.