دور معايير التقارير المالية الدولية في الحد من ممارسات إدارة الأرباح في القوائم المالية للمصارف : دراسة ميدانية على عينة من المصارف السودانية المدرجة بسوق الخرطوم للأوراق المالية

الملخص EN

The study aimed to explore whether the international reporting standards and its concepts and tools were able to curb earnings management practices.

The study problem stemmed from the lack of accurate and corrected accounting interpretations extracted from traditional accounting standards.

The study used the descriptive approach.

The study most important findings indicated that the absence of international financial reporting standards leads to different basis in dealing with the operations and financial facilities events for the firms; also, the availability of financial reporting standards provides quality and comparable financial information.

The study recommended the shift to the international financial reporting standards to produce high quality financial information; besides the unification of the basis and disclosure of measurement of accounting terminologies between countries.