إمكانية تفسير النموذج المحاسبي الحديث لأسعار الأسهم بالتطبيق على سوق الخرطوم للأوراق المالية : دراسة اختيارية

Abstract EN

The research problem indicated the shortage of financial accounting theories in providing an integrated model for interpreting and predicting the changeability of stock prices.

The research aimed at estimating and analyzing the modern accounting model for evaluating stock prices in order to examine the possibility of its application on Khartoum Stock Exchange.

The research adopted the analytical descriptive method and applied the linear regression approach.

The results showed that the stock book value variable has a significant effect on stock prices, but the net residual income variable has insignificant effect on stock prices.

Also, the results indicated the significance of the modern accounting model and its applicability on Khartoum Stock Exchange Market.

The proportion of the total variation in the stock prices explained by the model is 81%.

The research recommended the need to conduct this study for along period of time in order to give more reliable results.