دور التقارير المالية القطاعية في ترشيد قرارات الاستثمار : دراسة حالة شركة سوداني للاتصالات

الملخص EN

The paper dealt with the role of sectorial financial reports in the rationalization of investment decisions - a case study of the Sudani Telecom Company, as many investment companies seek to develop their performance in general and raise the efficiency of their financial performance with their sectorial reports in particular in order to be able to achieve their goals and ensure investment in their activities in light of the intense competition created by them.

The tremendous economic and technological development e problem of the paper is that many investors and dealers with investment companies are not aware of the importance of sectorial reports and the role they can play in investment to ensure rationalization of decisions.

The problem can be formulated in the following questions: Is there a statistically significant relationship between sectorial financial reports according to the company and the rationalization of investment decisions? Is there a statistically significant relationship between the sectorial financial reports according to date and the for wealth a is paper the decisions investment of rationalization scientific library with what it provides to science students and researchers of valuable information related to the paper’s topic and its variables.

The paper relied on deductive, inductive, historical, and descriptive analytical method through the paper; the researcher reached a number of results, among which the sectorial financial reports contribute to reducing the chances of financial crises to make sound decisions in Sudani Telecommunications Company Limited.

The development of the sectorial financial reporting method instead of its traditional form requires the development of the financial and accounting system in the through the previous results, the researcher reached a number of recommendations, including that the financial reports should contribute to increasing profitability and adherence to the legislation and financial policies of the Sudani Telecom Company Ltd., the sectorial financial reports prepared in A scientific manner that lead to investment decisions in the Sudani Tele.

Reports financial..

reports financial Sectorial.

decisions investment Rationalize.: Company Telecom Sudani