دور الإفصاح المحاسبي عن الأحداث المالية في تحسين و تحقيق ربحية الشركات : دراسة ميدانية على عينة من الشركات المدرجة في سوق الخرطوم للأوراق المالية

الملخص EN

The study aimed to identify the voluntary accounting disclosure of financial events and its role in improving and achieving corporate profitability.

the study assumed that voluntary accounting disclosure of financial events contributes to improving the company's ability to achieve profitability.

the study relied on the use of descriptive statistics methods (frequencies, percentages, averages, deviations) and analytical statistics methods (chi-square, degrees of freedom, relative importance) through the spss statistical package for social sciences.

the total community represented in (360) individuals for a sample of companies listed on the khartoum stock exchange, where the sample size was (186) individuals using stephen thomson equation.

voluntary disclosure of historical financial information helps improve a company's ability to achieve profitability.

the study recommended the necessity of disclosing the impact of inflation on the future operations, results and assets of the company.