كفاءة الإفصاح المحاسبي في القوائم المالية و أثره في صناعة القرار

Abstract EN

The study aimed at exploring the relationship between the accountancy disclosure and its effect on the efficiency in decision making, besides examining the satisfaction of financial lists users with the prevailing standard of disclosure in firms.

In addition, to understand the problems that arises as a result of the types of financial disclosure at firms.

Also, to assess the accuracy and reliability of the information presented on financial lists, as well as encouraging raising accountancy awareness among investors and other users of financial lists about the necessity of accountancy disclosure in financial lists.

The research has investigated the following hypotheses: The inefficiency of the accountancy disclosure in the financial lists is affecting the accountancy information users; the investors awareness and knowledge of the financial reports can affect the decision making process.

The research main results include the following: the accountancy disclosure in the financial lists is the basic source for information on which users and investors mainly depend when making decisions.

Moreover, accountancy disclosure in the financial lists for companies includes the essential elements that help users to make decisions.

Also, accounting information which is included in the financial lists help in decision making process.

Furthermore, the concept, requirements, and the objectives of the published accounting information support the decision which is made by investors at firms.

The research has recommended the following: issuance of a handbook that contains the best practices in managing the efficiency of accountancy disclosure in the financial lists at firms, this handbook should include the principles that built on transparency to encourage the firms to abide by the requirements of disclosure issued by Khartoum Stock Exchange Market, as well as developing the legal framework of the accountancy disclosure in the financial lists in order to support the implementation of a rational decisions in the future.