دور الإفصاح المحاسبي في ترشيد قرار الاستثمار : دراسة حالة : عينة من الشركات المدرجة في سوق الخرطوم للأوراق المالية

الملخص EN

This study aimed to identify the role of disclosure of accounting in rationalization of investment decision.

The problem of the study was that there is a weakness in the accounting disclosure according to Guidelines in General Presentation and Disclosure in companies listed on the Khartoum Stock Exchange, where the study community is including all companies listed in the Khartoum Stock Exchange.

The study sample was randomly selected from the study community.

The questionnaire was used to collecting primary data by distributing (300) questionnaires, while 245 was valid and analyzed by using SPSS.

The study followed the descriptive analytical approach, and tested three hypotheses: Providing appropriate accounting information affects investment decision-making.

The nature of accounting information affects investment decisions.

The published financial reports influence investment decisions.

The study findings that, there is a weakness in the control systems for companies listed in the Khartoum Stock Exchange in following the international standard for accounting disclosure, which led to a weakness in the quality of the financial reports published for these companies.

The study recommended that the management of companies listed in the Khartoum Stock Exchange should benefit from international experiences with regard to accounting disclosure for financial reports.