أثر معايير منح الائتمان المصرفي على جودة المعلومات المحاسبية: دراسة ميدانية على المصارف العاملة بمدينة نيالا-ولاية جنوب دارفور

Abstract EN

The study mainly aimed to demonstrate the impact of the criteria for granting bank credit on the quality of accounting information.

The questionnaire tool was used to collect information from the study sample represented by banks operating in the state of South Darfur, Nyala, which amounted to (100) respondents.

The study followed the descriptive analytical approach to test the validity of the hypotheses.

Through the statistical program (AMOS), the study reached several results, including the existence of a positive statistically significant impact of the criteria for granting bank credit on the quality of accounting information.

Banks operating in South Darfur, which have suffered from wars for a long time, pay attention and emphasize the role of the client’s personality on the suitability and reliability of the quality of accounting information in the bank through several procedures, working to allocate an independent department to suit the quality and reliability of the accounting information in the bank in order to increase the benefit of this system in improving performance.