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首页> 外文期刊>Research Journal of Finance and Accounting >The Impact of Accounting Disclosure on the Efficiency of Investment Decisions in Sudanese Banks (2007 to 2017)
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The Impact of Accounting Disclosure on the Efficiency of Investment Decisions in Sudanese Banks (2007 to 2017)

机译：会计信息披露对苏丹银行投资决策效率的影响（2007年至2017年）

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The present study aimed at investigating the Sudanese reality regarding the application of the international standards to financial disclosure and their impact on the efficiency of investment decisions as well as clarifying the significance of financial reports in decision making at the internal and external levels of the bank. The study adopted the inductive approach, the deductive approach, validity test, the historical approach to analyze literature review, and the descriptive analytical approach utilizing case study method. Results of the study revealed that the bank counts on credible, scientific, and accurate data when applying accounting disclosure. Consequently, investment decisions will be properly made. Additionally, it helps the bank provide financial reports and statement on its current financial status which reinforce the credibility of the reports submitted to the investors. The study recommended fostering modern methods in accounting system to evaluate and to reach the proper and real value of assets. Moreover, the level of disclosure in the reports should be increased and the financial statements should be transparent and available to all beneficiary.
机译：本研究旨在调查苏丹在国际标准应用于财务披露方面的现实及其对投资决策效率的影响，并阐明财务报告在银行内部和外部决策中的重要性。本研究采用归纳法，演绎法，效度检验，历史法对文献综述进行分析，并采用案例分析法进行描述性分析。研究结果表明，银行在进行会计披露时依靠可靠，科学和准确的数据。因此，将正确制定投资决策。此外，它还帮助银行提供财务报告和有关其当前财务状况的报表，从而增强了提交给投资者的报告的可信度。该研究建议在会计系统中发展现代方法，以评估并达到资产的适当和真实价值。此外，应提高报告中的披露水平，财务报表应透明并可供所有受益人使用。

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