العلاقة بين الافصاح المحاسبي عن أنشطة المسؤولية الاجتماعية و جودة التقارير المالية : دراسة ميدانية على شركات الاتصالات العاملة بولاية جنوب دارفور

الملخص EN

The study mainly aimed to identify the relationship between the accounting disclosure of social responsibility activities and the quality of financial reports.

the study used the descriptive analytical approach to collect and analyze the data of the study based on the primary sources represented by the questionnaire, where the study was applied in the telecommunications companies operating in the state of south Darfur, and the study found too many results, including that telecommunications companies in south Darfur state are interested in accounting disclosure for social responsibility activities, and there is a positive statistically significant relationship between social responsibility activities and both the appropriateness and reliability of financial reports, the study concluded with many recommendations, including, increasing the interest of telecommunications companies operating in south Darfur accounting disclosure of social responsibility activities to include all telecommunications companies in Sudan due to its importance in improving the quality of financial reports.