دور المحتوى الإعلامي للتقارير في تحسين كفاءة أسواق الأوراق المالية : دراسة ميدانية على عينة من الشركات المدرجة بسوق الخرطوم للأوراق المالية

الملخص EN

The study in the efficiency of financial performance lies in achieving performance goals in all its aspects, especially in the side of using financial and human resources, in addition to dealing with environmental variables inside and outside the facility, and this in turn requires the provision of reliable and timely reports.

: What is the role of the media content of the sub -reports in measuring financial performance? The study promoted to clarify the relationship between the content of the fiscal reports and the measurement of the financial performance of the financial brokerage companies.

To achieve the goals of the study, the following hypotheses were tested: There is a statistically significant relationship between the media content of the period of sub -income and the measurement of the efficiency of financial performance in the companies listed in the Khartoum the media content of the financial center report and the measurement of the efficiency of financial performance in the companies listed in the Khartoum Securities Market.

There is a statistically significant relationship between the media content of the report of cash flows and the measurement of the efficiency of financial performance in the companies listed in the Khartoum Securities Market.

The study reached several results, including: The results of the study showed that there is a statistically significant relationship between the media content of the income report and the measurement of the efficiency of financial performance in the companies listed in the Khartoum Securities Market, that there is a positive directing relationship between the media content of the financial center report and measuring the efficiency of financial performance in the companies listed in The Khartoum Securities Market, the study recommended many recommendations, including: giving a great deal of attention by the brokerage companies listed in the Khartoum Securities Market with media content of fluent reports because of its effective role in raising the efficiency of financial performance in the stock market, working to use modern and developed methods In measurement of performance in proportion to the nature of the work of brokerage companies.