الافصاح المحاسبي عن معلومات القيمة العادلة و أثره في قرارات صناديق الاستثمار المالية : دراسة ميدانية على عينة من المؤسسات المدرجة بسوق الخرطوم للأوراق المالية

الملخص EN

The problem of the study was: Is there a statistically significant relationship between the accounting disclosure of fair value in the income statement and decisions of financial investment funds?, Is there a statistically significant relationship between the accounting disclosure of fair value in the statement of financial position and decisions of financial investment funds? A statistically significant relationship between the fair value accounting disclosure in the list of changes in property rights and the decisions of financial investment funds? The importance of the study stemmed from the need to educate management about fair value disclosure and its impact on financial investment fund decisions.

Khartoum Securities, found a positive relationship between the accounting disclosure of fair value in the statement of financial position and investment fund decisions Financial institutions listed in the Khartoum Stock Exchange.