جودة المعلومات المحاسبية و أثرها في تحسين الأداء المالي : دراسة ميدانية على سوق الخرطوم لأوراق المالية
Other Title(s)
Accounting information quality and its impact on improving financial performance : a field study on the Khartoum stock exchange
Joint Authors
محمد خليل حامد
عماد الدين محمد إبراهيم
عبد الجليل، محمد حسن محمد
Source
Issue
Vol. 17, Issue 1 (31 Mar. 2021), pp.26-51, 26 p.
Publisher
Omdurman Islamic University Institute of Researches and Strategic Studies
Publication Date
2021-03-31
Country of Publication
Sudan
No. of Pages
26
Main Subjects
Financial and Accounting Sciences
Abstract EN
This study dealt with the accounting information quality system and its impact on improving financial performance.
This study aimed to identify the basic elements of the quality of accounting information and the availability of this information in the practical environment.
Diagnosing aspects of strength and weakness in order to devise means of treatment and suggest solutions and requirements to address deficiencies and weaknesses.
The study problem was represented in the question related to the effect of the quality of accounting information on improving the quality of financial performance in Sudanese institutions.
The study included a sample consisting of (10) banks، and to collect the necessary data a questionnaire was designed and distributed to the study sample individuals in the public administrations of these banks.
(120) questionnaires were distributed، from which the research and analysis (118) were based.
That is، 96% of the distributed questionnaires.
The results of the study showed that there is a statistically significant relationship between the quality of accounting information and the internal factors affecting improving the financial performance of Sudanese financial institutions.
And the existence of a statistically significant relationship between the quality of accounting information and the external factors affecting improving the financial performance of the Sudanese financial institutions.
The study also presented a set of recommendations to improve financial performance.
American Psychological Association (APA)
محمد خليل حامد وعماد الدين محمد إبراهيم وعبد الجليل، محمد حسن محمد. 2021. جودة المعلومات المحاسبية و أثرها في تحسين الأداء المالي : دراسة ميدانية على سوق الخرطوم لأوراق المالية. مجلة جامعة أم درمان الإسلامية،مج. 17، ع. 1، ص ص. 26-51.
https://search.emarefa.net/detail/BIM-1424336
Modern Language Association (MLA)
عماد الدين محمد إبراهيم....[و آخرون]. جودة المعلومات المحاسبية و أثرها في تحسين الأداء المالي : دراسة ميدانية على سوق الخرطوم لأوراق المالية. مجلة جامعة أم درمان الإسلامية مج. 17، ع. 1 (آذار 2021)، ص ص. 26-51.
https://search.emarefa.net/detail/BIM-1424336
American Medical Association (AMA)
محمد خليل حامد وعماد الدين محمد إبراهيم وعبد الجليل، محمد حسن محمد. جودة المعلومات المحاسبية و أثرها في تحسين الأداء المالي : دراسة ميدانية على سوق الخرطوم لأوراق المالية. مجلة جامعة أم درمان الإسلامية. 2021. مج. 17، ع. 1، ص ص. 26-51.
https://search.emarefa.net/detail/BIM-1424336
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 49-51
Record ID
BIM-1424336