دور المحتوى الإعلامي للتقارير الفترية في تحسين كفاءة أسواق الأوراق المالية : دراسة ميدانية على عينة من الشركات المدرجة بسوق الخرطوم للأوراق المالية

Abstract EN

The problem of the study was the delay in publishing information on the prices of securities traded in the market, their inaccuracy and transparency, which results in many risks that in turn affect the efficiency of the capital market.

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The study aimed to clarify the relationship between the content of financial reports and measuring the efficiency of financial brokerage firms.

To achieve the objectives of the study, the following hypotheses were tested: There is a statistically significant relationship between the media content of the income report and the efficiency of the stock market.

There is a statistically significant relationship between the media content of the financial position report and the efficiency of the stock market.

There is a statistically significant relationship between the media content of the cash flow report and the efficiency of the stock market.

The stock market, the study reached the following results: The media content of the financial position report contributed to raising the efficiency of the stock market, the media content of the income report contributed to providing those interested in the financial statements enabling them to know the economic efficiency of the company.

The study recommended paying attention to providing adequate information about securities and ensuring that they reach all potential investors at the same time quickly and at a low cost to raise the efficiency of the financial markets.