مدى فعالية المعلومات المحاسبية في ترشيد القرار الاستثماري من وجهة نظر المستثمرين في سوق الخرطوم للأوراق المالية

الملخص EN

The study aimed to identify the extent of adoption of investors in Khartoum securities market on accounting information when making investment decisions and the impact of accounting information published in financial reports in Khartoum securities market in guiding and rationalizes the decisions of investors.

To achieve this purposes questionnaire was developed to collect the data from (60) investors.

The main findings of the study are that Investors in Khartoum securities market depend largely on accounting information when making investment decisions, and accounting information in the published reports and financial statements in Khartoum securities market do not help investors in guiding investment decisions and validate expectations, also Khartoum securities market has low comparatively efficiency.