الإفصاح الاختياري عن الأحداث غير المالية و دوره في تقويم المخاطر المالية للشركات : دراسة ميدانية على عينة من الشركات المدرجة في سوق الخرطوم للأوراق المالية

الملخص EN

The study aimed to clarify the role of voluntary accounting disclosure for non-financial events in evaluating the financial risks of companies.

The study tested the following hypothesis: Voluntary accounting disclosure of non-financial events helps in evaluating the financial risks of companies.

The study used the descriptive analytical approach, to achieve the objectives of the study, a questionnaire was designed as a tool for collecting study data.

The statistical program (SPSS) was used to analyze the study data.

The study relied on the use of descriptive statistics methods (frequencies, percentages, averages, deviations) and analytical statistics methods (chi-square, degrees of freedom, relative importance).

Sample size (186) is single using Robert Mathon’s equation.

The study found several results, including that disclosure of managers’ responsibility in preparing financial reports has a role in improving the company’s ability to evaluate financial risks, and providing information on qualitative (non-quantitative) forecasts for sales helps in evaluating financial risks.

One of the recommendations of the study is to urge Sudanese public shareholding companies to prepare and publish future non-financial statements with a high degree of disclosure and transparency.