أثر خصائص المعلومات المالية على قرارات توزيع الأرباح بالمصارف السودانية : دراسة ميدانية خلال الفترة من 2021-2022

الملخص EN

The study aimed to measure the impact financial information characteristics on the profits distribution decisions of Sudanese banks, through the main dimensions of the characteristics of financial information represented of convenience and reliability.

To achieve the aim of the Study the researchers use the previous Studies to build the model of the Study and developed its hypotheses.

The target population of the Study is accountants, internal auditors, financial managers and other jobs in Sudanese banks in Khartoum State.

The Study depends on descriptive analytical approach.

To collect the data, the Study use questionnaire distributed to simple random sample of (100) respondents and of (98 %) questionnaires are collected.

The Study found that: reliability of financial information has impact on the profit’s distribution decisions of Sudanese banks.

The convenience of financial information has impact on the profits distribution decisions of Sudanese banks.