تجارة - ماجستير
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Item اثر الديون المتعثرة علي ربحية المصارف : دراسة حالة مصرف الادخار والتنمية الاجتماعية(جامعة النيلين, 2010) احلام علي طه محمد10 The research has studied the problem of the impact of bad debts on the profitability of banks, a case study Savings Bank and Social Development, where the bank extends loans to customers to be invested in projects which earn incomes for the bank and it's customer. However bad debts had created difficulties for the bank and consequently it's profit rate was shaken. The following hypotheses has been examined / The influences of collaterals on rate of bad debts was negative 1 / The follow up of loans leads to lessen bad debts. 2 3/ Profitability of the bank was influenced by the bank's bad debts. The study has relied on historical, description and statistical methods. It has been proved the relationship between bad debts and profitability and collection of loans was reverse, while relationship between bad debts and total loans was direct. The research has reached the following results: 1/ The relationship between the bank and it's customer is one of creditor and debtor and it has been established on profit foundation. 2/ sufficient and suitable collaterals from the side of legal and administrative procedure, lessen bad debts. 3/ Inability to redeem bank's loans influence cash inflow to the bank's and it's profitability eventually the bank's fails to meet it's obligators to it's customers and banking system which results in week financial position of the bank. 4/ Non close follow-up of bank's investment loans leads to failure of customers to repay loans. The research gives the following recommendations: 1/ A bank before engaging in loans extension to customer must choose the right one with good reputation and who is expert in his investment activity, this may be achieved by collection of information about the customer especially for first-time contact. 2/ The bank must follow-up the customer thoroughly and to be sure he follows bank's directions through submitting regular reports to the bank. 3/ Bank must examine customer financial position to be sure he will be able to repay debt; moreover his other obligators to other banks must be examined. 4/ The bank must abide to central bank regulations concerning bank's loans. 5/ The bank must put strict control over post bad debtors. 6/ Customer experience in investment, his integrity and giving wrong information most be given great attention.Item الإفصاح المحاسبي ودوره في ترشيد قرارات التمويل وتقليل مخاطر التعثر : دراسة ميدانية على عينة من المصارف السودانية(جامعة النيلين, 2017) عائشة عبد القادر حامد سلمالمستخلص تناول البحث الإفصاح المحاسبي ودوره في ترشيد قرارات التمويل وتقليل مخاطر التعثر، وقد اعتمدت الباحثة في هذه الدراسة الأهداف الأساسية وهي التعريف بالإفصاح المحاسبي مع ثبات متطلباته وأهميته للعملاء وإبراز البيانات الواجب الإفصاح عنها، وبحث السبل التي تمكن من إعداد القوائم المالية المنشورة في البنوك التجارية بدرجة عالية من الإفصاح المحاسبي لمعرفة دور الإفصاح المحاسبي للعملاء في ترشيد قرارات التمويل وتقليل مخاطر التعثر والإجراءات التي تتخذها البنوك في حالة تعثر العميل،أعتمدت الدراسة على المنهج التاريخي والمنهج الإستنباطي والمنهج الإستقرائي والمنهج الوصفي التحليلي. وتتمثل فرضيات الدراسة في: توجد علاقة ذات دلالة إحصائية بين الإفصاح المحاسبي وترشيد قرارات التمويل المصرفي، توجد علاقة ذات دلالة إحصائية بين الإفصاح المحاسبي وتقليل مخاطر التعثر، توجد علاقة ذات دلالة إحصائية بين الإفصاح المحاسبي ونوعية الضمانات المطلوبة من العملاء. توصلت الدراسة الى عدة نتائجوهي: يؤدي الإفصاح المحاسبي إلى توفير المعلومات التي تساعد كل من البنك والعملاء في ترشيد قرارات التمويل المصرفي، وكلما كان الٍإفصاح المحاسبي جيد ومناسب كلما قلت مخاطر الديون المصرفية، يؤدي الإفصاح المحاسبي الدقيق للمركز المالي إلى إنخفاض مخاطر الديون المصرفية وبالتالي إنعدام الدعاوي القانونية التي ترفع ضد العملاء، ومن توصيات الدراسة: التوسع في الإفصاح المحاسبي من قبل المنظمات المهنية وإصدار المعايير الخاصة به يقلل من مخاطر التعثر، تشدد المصارف في الإجراءات التي تقوم بها في حالة تعثر العميل. Abstract This research investigated the accounting disclosure and its role in the rationalization of finance decisions and the reduction of insolvency risk. The research aimed to identify the accounting disclosure and the constancy of its requirements and its significance to the clients as well as to highlight the information ought to be disclosed. The research, on the other hand, aimed to identify the method by which the published financial statements in banks, can be prepared in a high degree of disclosure, in order to identify the significance of the role of accounting disclosure for clients in the rationalization of finance decisions. This is in addition to reduce the insolvency risk and theproceduresundertaken by banks in case of the client’s default. The research used the historical approach, the deductive approach, the inductive approach and the analytical descriptive approach. To achieve the research objectives, the following research hypotheses have been tested: There is a correlation that is statistically significant between the accounting disclosure and the rationalization of finance decisions. There is a correlation that is statistically significant between the accounting disclosure and the reduction of clients’insolvency risk. There is a correlation that is statistically significant between the accounting disclosure and the quality of the guarantees required fromthe clients. Based that account, the research has reached a number of findings, the most significant of which are the following: Accounting disclosure provides such information as to help both of the bank and the client to rationalize the bank finance decisions.the more perfect and appropriate the accounting disclosure, the less insolvency risk of bank debts. The accurate accounting disclosure for the financial position leads to reduce the risk of bank debts and hence the lack of legal suits filed against clients. Based on the referred to above findings, the research concluded with a set of recommendations, including the following: The research recommended expanding the utilization of the accounting disclosure from the part of the professional organizations and work to issue the standards relating to the same,in order to reduce the risk of insolvency. The research recommended that, banks should take strict procedures in case of the clientbeing in default.