دور الشفافية و الإفصاح المحاسبي في سوق الأوراق المالية في ترشيد قرار الاستثمار : دراسة تطبيقية في سوق الخرطوم للأوراق المالية

الملخص EN

The role of accounting, in its different branches, is intensified as a system to produce information of relative benefit and convey the financial information to different and wide categories of the society, whether it serves their interests or not.

This is done through financial statements and reports that reflect what took place in the economic institution.

This would help in making economic and investment decisions.

The importance of the financial statements as outputs of the accounting system applied in the institution requires preparation of the statements be on bases of the disclosure of the ambiguous issues that have the relative important effect in the decision making process.

Any misleading information contained in these statements will lessen their importance; consequently, it will affect the decision of investment which is considered as an important and serious decision.

This requires the availability of information at high degree of objectivity and accuracy.

The study raised questions about the above in order to identify the data, information and standards available in the securities markets to serve present and prospective investors when making the decision to invest in the stock market.

Assuming that there is relationship between transparency disclosure and rationalize the decision to invest in the stock market.

The study results to many the most important negative impact of the lack of transparency and disclosure in motivating investors when making an investment decision