إدارة المخاطر و دورها في مصداقية التقارير المالية المنشورة بالمصارف السودانية

الملخص EN

The study aimed to measure the impact of the Risk Management on the credibility of financial reports in Sudanese banks.

To achieve the goals of the study previous studies were used to build the study model and its hypotheses The target population of the study were the employees in Sudanese banks in Khartoum State.

The study adopted the descriptive analytical approach where the questionnaire was a major tool for collecting data from a simple random sample.

(200) questionnaires were administered to the targeted sample, (172) of which were returned with a recovery rate of (86%).

Through linear regression models, it was concluded that their Risk Management on the credibility of financial reports of the Sudanese banks.

The study recommended the need of Risk Management to of high-quality financial reports so as to gain financial reports users' confidence