مدى إسهام دقة التقديرات المحاسبية في تحسين جودة التقارير المالية : دراسة ميدانية على عينة من شركات المساهمة العامة المدرجة بسوق الخرطوم للأوراق المالية

الملخص EN

This study investigates the relationship between the accounting estimates and the quality of financial reports.

The problem of the study addresses the following issue: does the accuracy of accounting estimates contributes in the improvement of the financial reports quality.

Primarily, the study aimed to identify the extent of the contribution of accounting estimates accuracy in improving the quality of financial reports.

Furthermore, the study aimed to define the concept of accounting estimates and to explore those factors and aspects that contribute to the preparation of accounting accuracy of the estimates.

For formulating the problem and the hypotheses, the study adopted the inductive methodology as well as the deductive methodology.

In this respect, a questionnaire used as a tool to collect data through conducting a field study.

It is necessary to mention that, the SPSS software used for analyzing the field study data, where the One Sample T-test used.

The most important findings of the study indicate the existence of a relationship between the accuracy of accounting estimates and the quality of financial reports.

In addition, it concluded that many of the companies listed in Khartoum Stock Exchange Market still rely on the experience and the personal hunch regarding the accounting estimates.

The most important recommendations of the study states the necessity of abiding accuracy and avoiding the personal hunch regarding the accounting estimates, due to its negative impact on the quality of financial reporting.