الإفصاح المحاسبي الاختياري و دوره في تقويم الهيكل المالي و قدرة الشركة على الاستمرارية : دراسة ميدانية على شركات المساهمة العامة المدرجة بسوق الخرطوم للأوراق المالية

الملخص EN

The study aimed to identify the voluntary accounting disclosure, its role in evaluating the financial structure and the ability of the company to continue.

The study assumes that the voluntary accounting disclosure has a role in evaluating the financial structure and the ability of the company to continue as a going concern.

The study relied on the descriptive and analytical approach.

The study population consisted of workers in public shareholding companies listed in the Khartoum Stock Exchange.

The sample of the study reached (186) individuals from the total community of (360) using Stephen Thumbethon’s equation.

Descriptive (frequencies, percentages, averages, deviations) and analytical statistics methods (chi square, degrees of freedom, relative importance) through the statistical packages for social sciences spss.The study found that the voluntary accounting disclosure of stock and shareholder information works to evaluate the financial structure and the ability of the company to continue as a going concern, and that the voluntary accounting disclosure on the market value of the share improves the company's abilityachieve profitability and evaluate the financial structure and the ability of the company to continue.The study recommended increasing attention to the level of voluntary accounting disclosure by companies and supervising authorities, and activating and adopting policies and procedures that increase voluntary disclosure in companies.