كلية التجارة
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Item دور التقارير المالية الفترية في الحد من ممارسات المحاسبة الإبداعية : دراسة ميدانية على عينة من المصارف السودانية(جامعة النيلين, 2021) إبراهيم حمد إبراهيم البشيرالمستخلص تمثلت مشكلة الدراسة في ممارسة بعض المنشآت لأساليب محاسبية خاطئة وذلك للتأثير على المعلومات المحاسبية وقيم البنود الظاهرة في القوائم المالية وبما يحقق أهداف ومصلحة فئة معينة دون باقي الفئات الأخرى لتحسين صوري أما في الربحية أو في المركز المالي، وحيث أن التقارير المالية المرحلية أو الفترية تعتبر من أكثر التقارير المالية التي توفر معلومات تتميز بالمرونة لمستخدمو البيانات والمعلومات الواردة في هذه التقارير لذلك تحاول هذه الدراسة مناقشة دور هذه التقارير في تقليل الممارسات الخاطئة للمحاسبة الإبداعية. هدفت الدراسة إلى تحديد دور التقارير المالية الفترية في تقليل مخاطر ممارسات المحاسبة الإبداعية، ولتحقيق أهداف الدراسة تم اختبار الفرضيات التالية: هناك علاقة ذات دلالة إحصائية بين التقارير المالية الفترية والحد من ممارسات المحاسبة الإبداعية في قائمة الدخل، هناك علاقة ذات دلالة احصائية بين التقارير المالية الفترية والحد من ممارسات المحاسبة الإبداعية في قائمة المركز المالي، هناك علاقة ذات دلالة احصائية بين التقارير المالية الفترية و الحد من ممارسات المحاسبة الإبداعية في قائمة التدفقات النقدية، اعتمدت الدراسة المنهج الوصفي التحليلي واستخدمت استمارة الاستبانة لجمع البيانات من عينة من المصارف السودانية، توصلت الدراسة إلى عدة نتائج منها: تعتبر التقارير المالية مصدر مهم بالنسبة للمستخدمون وذلك من خلال ما تقدمه من معلومات تفيدهم في إتخاذ قراراتهم الإستثمارية والائتمانية، أن التقارير المالية تفيد في إنسياب المعلومات للمستثمرين وكافة الأطراف المهتمة لإتخاذ القرارات الرشيدة بالتالي هي تفيد في الحد من ممارسة المحاسبة الإبداعية، تمثل التقارير المالية الفترية المنتج النهائي للمحاسبة والتي تعدها إدارة المنشأة لصالح أطراف عديدة داخل وخارج المنشأة بشكل دوري خلال الفترة المالية حتي تساعد في الحد من ممارسة المحاسبة الابداعية. أوصت الدراسة بعدة توصيات منها: الاهتمام بإصدار قوانين وتشريعات ملزمة للمصارف بإصدار تقارير مالية فترية تحد من التلاعب بالتقارير المالية، زيادة مستوى الافصاح في التقارير المالية الفترية للمصارف السودانية، زيادة حرص المحاسبين القانونيين على الالتزام بإظهار المعلومات الدقيقة لأي مصرف يقومون بعملية مراجعته مبتعدين عن اي تحيز او تأثير بالادارات الخاصة بهذه المصارف. Abstract The problem of the study was represented in the practice of some establishments of Creative Accounting methods in order to influence the accounting information and the values of the items appearing in the financial statements in a way that achieves the objectives and interest of a certain group without the rest of the other categories to improve my pictures, either in profitability or in the financial position, and as the interim or period financial reports are considered from The most financial reports that provide information characterized by flexibility to the users of the data and information contained in these reports. Therefore, this study attempts to discuss the role of these reports in reducing creative accounting misconceptions. The study aimed to determine the role of the periodical financial reports in reducing the risks of creative accounting practices, and in order to achieve the objectives of the study, the following hypotheses were tested: There is a statistically significant relationship between the periodical financial reports and the reduction of creative accounting practices in the income statement, there is a statistically significant relationship between the periodic financial reports. And the reduction of creative accounting practices in the list of financial position, there is a statistically significant relationship between the periodical financial reports and the reduction of creative accounting practices in the list of cash flows, the study adopted the descriptive analytical approach and used the questionnaire form to collect data from a sample of Sudanese banks, the study found several Results including: Financial reports are an important source for users through the information they provide to benefit them in making their investment and credit decisions. Financial reports are useful for the flow of information to investors and all interested parties to make rational decisions. Therefore, they are useful in limiting the practice of creative accounting. Reports represent Interim financial accounting is the ultimate product prepared by management The facility is for the benefit of many parties inside and outside the facility periodically during the financial period in order to help reduce the practice of creative accounting. The study recommended several recommendations, including: Paying attention to laws and legislation binding on banks to issue periodic financial reports that limit the manipulation of financial reports, increasing the level of disclosure in the periodic financial reports of Sudanese banks, increasing the keenness of chartered accountants to adhere to showing accurate information to any bank who conducts its review process away from any bias. Or influence the departments of these banks.Item دورة التقارير الفترية في تسعير الأوراق المتداولة في الأسواق المالية (بالتطبيق على سوق الخرطوم للاوراق المالية )(جامعة النيلين, 2009) عمار عطا محجوب الطيبAbstract This research studies the role of periodical reports in pricing traded securities, in the financial . The periodical reports play important and prominent role in providing data and market in capital markets which reduce the cost of financial information for investors and others capitals movement and employment of the savings. The users of periodical financial reports depend completely on the information which provided by these reports for taking investments decisions in the traded securities which is a commodity which traded in the financial market and considered as its barebones. This confirms the role of periodical reports in traded securities price in the financial market and its importance as one of the main elements in the process of making investment decisions. To achieve these objectives, the research depends on the testing the following hypotheses correctness: -- 1 - There is a statistically significant relationship between periodical reports and the level of the securities prices in Khartoum securities market. 2 - accounting information published by financial periodical reports lead to the rationalization of investment decisions in traded securities in Khartoum financial market. 3 — As the quality and quantity of information available increased, as the efficiency of the Khartoum Stock Exchange increased. The research depend on the descriptive approach in which the researcher deals with the subject of the study in descriptive way covering all aspect related to securities. The researcher used this method in reviewing the history and development of Khartoum financial market. Also, he used the analytical approach in analyzing data, information and figures. In addition to above approaches, he used the inductive method to achieve some findings. The research included the application method in the analytical study in which the researcher tried to clearfy the importance investing in securities and ways of activating Khartoum stock Exchange. The researcher used questionnaire for collecting digital information. The researcher found the validity of the three hypotheses the most important result are:- the efficiency of capital market depends on information effectiveness and its impact -l on shares prices. There is a close relationship between the published periodical reports and the securities in the stock exchange. the financial market play an important role in economic development of the state and -2 in rising the living standard of citizens. J: The published financial information is the main Source of getting infonnation for -3 purpose of investing in the securities market. The accounting infonriation received in the market reflected immediately on the shares and the other securities prices. The declaration of the expected shares profits and the future cash flows in the -4 periodical financial report have additional information strength on companies prices which traded its securities in financial markets. The researcher has concluded with the following recommendations. There must be availability of necessary information (quantity and quality) which -1 enable the investor to know the all possible alternative. The market cfficiency achieve by the completed information about the trade securities and its price everything related with the exporting companies. Interacting and dealing with the foreign market, weather Arab or non Arab, So as to -2 benefit of their experiences in the shares field, laws and regulations, machineries and a lows investors to know the abroad investment opportunities. The government must establish investment banks and specialized foundations in the -3 financial field to protect the investors and encourage them to buy the non-perfonning stock which helps providing enough cash in the traded securities and also creates stability in supply and demand which led to revitalization of the financial market. The general contributed companies should distribute the profits regularly in order to -4 encourage the investors to invest their savings in the financial market. The study encourage the researcher to can"y out complementary studies. For example the role profits distribution to the shareholders attracting new investors and -1 stimulated financial market. Study of the impact of increase and decrease prices of crude oil in financial market -2 indicators in Arab world and Khartoum financial market.