التوسع في الإفصاح المحاسبي و أثره على تقليل مخاطر الاستثمار بسوق الخرطوم للأوراق المالية

الملخص EN

This research paper tackled the expansion of the accounting disclosure and its effect on reducing the investment risks in Khartoum Stock Exchange.

The study aims at identifying the concept of accounting disclosure and understanding importance of expansion of the accounting disclosure as one of the crucial factors in making investment decisions in the financial markets.

The results proved the validity of the hypotheses, in addition to the need for the expansion of the accounting disclosure by enterprises to enhance the confidence of the investment’s decision-makers, in a way that reduces the degree of risk related to these decisions.

The paper recommended the necessity of circulating the awareness among the public and qualifying the clients to be aware of the market regulations, purpose and its responsibility in collecting the savings via workshops, seminars or various mass media.

Moreover, the registered companies have to provide a level of disclosure that meets the financial statements users’ needs and expanding it to include