أثر الإفصاح الإلكتروني على موثوقية المعلومات المحاسبية في القوائم المالية

الملخص EN

This study aimed to identify the extent of the impact of electronic disclosure on the reliability of accounting information of the financial statements of Khartoum Stock Exchange, the banking sector, in addition to identifying the extent of clients satisfaction by using electronic disclosure to clarify the financial statements.

A questionnaire was used as a tool for data analysis using the SPSS program, as well as using descriptive analytical approach.

The results of the analysis show that the accounting information in Khartoum Stock Exchange has the advantage of verifying its accuracy when using electronic disclosure.

The study revealed that the accounting information in these financial statements using electronic disclosure is subjective.

Based on the results of this study, the researcher recommends that having a program for translating these statements in several languages is of high importance.

Also, making an effective monitoring system that works to protect the clients information, beside affirming confidence in the financial statements information on the website.