القيمة التنبؤية للمعلومات المحاسبية و دورها في ترشيد القرارات الاستثمارية : دراسة ميدانية على بنك فيصل الإسلامي السوداني

Abstract EN

The research problem is that the traditional accounting system (manual), which is presented at the end of the financial period, cannot be relied upon to rationalize investment decisions, which necessitated the use of modern systems that contribute to rationalizing investment decisions, which prompted the researcher to study accounting information systems and the characteristics that characterize them such as (predictive values).

The study aimed to know the role of the predictive value of accounting information in rationalizing investment decisions (expansive and innovative).

Assumptions and several results, the most important of which is, there is a positive relationship between the predictive value of accounting information and rationalization of innovative investment decisions, and a positive relationship was found between the predictive value of accounting information and rationalization of expansionary investment decisions.

Rationalizing investment decisions.