إمكانية تطبيق نماذج القيمة العادلة في قياس القيمة الحقيقية للأسهم العادية : دراسة تطبيقية على عينة من المصارف السودانية المدرجة في سوق الخرطوم للأوراق المالية

Abstract EN

The study aimed to identify the accounting measurement models for fair value, which enables the measurement of the true value for ordinary shares, and study of the relationship between the fair value of the ordinary shares and accounting information quality.

The study problem stemmed from the inefficiency of the Khartoum Stock Exchange Market, which failed to apply the fair value measurement models according to the standards issued by professional organizations, and thus using alternative measurement to measure the fair value of the ordinary shares.

The study adopted the descriptive analytical method; besides using a multiplier profitability model as one of the mathematical models to measure the fair value of ordinary shares through the published financial reporting for the study’s sample of banking.

The study main results include the possibility of measuring the true fair value of ordinary shares by using accounting measurement models of the fair value.

Also, the measurement of the fair value of ordinary shares provides relevant accounting information that reflects the real performance of economic units.

The study calls for investors not to rely entirely on the market value for ordinary shares since the market did not reflect all the facts; in addition the banking administration should disclose the fair value of ordinary shares within the financial statements appendices.