أثر الإفصاح المحاسبي على أساس القيمة العادلة في اتخاذ القرارات الاستثمارية : دراسة ميدانية على عينة من بعض البنوك العاملة في نيالا

الملخص EN

The study aimed to identify the effect of accounting disclosure on the basis of fair value on investment decision-making in banks operating in Nyala, the study problem is represented in the following question: what is the effect of accounting disclosure on the basis of fair value on investment decision-making? And the most important findings of the study are the presence of a statistically significant effect between accounting disclosure on the basis of fair value and investment decision-making, and the most important recommendationof the study is to adhere to the application of disclosure standards International Accounting in the Sudanese Environment.

Working to develop financial markets, conducting additional research on the reliability of fair value disclosures