دور التقارير المالية المرحلية في صنع القرار الاستثماري في سوق الخرطوم للأوراق المالية

Abstract EN

The study aimed to identify the significance and the role of interim financial reports published by companies listed in Khartoum stock exchange; the appropriate and timely accounting information they provide; and the impact of this information on investment decisions in Khartoum stock exchange.

to achieve the objectives of the study, a questionnaire was designed and distributed to all financial managers of the 41 financial intermediary companies operated in Khartoum stock exchange during the year 2020.

the study data were analyzed, and the study hypotheses were tested by using descriptive and inferential statistical methods.

the findings of the study shows that, the information contained in the interim financial reports basically impacts the decisions of investors in Khartoum stock exchange, that’s from the financial managers of the surveyed intermediary companies’ standpoint.