اثر تعدد بدائل القياس والتقويم المحاسبي على ارباح الشركات

Abstract

Abstract The research covered the impact clarification of applying measurement alternatives and multi accounting estimation on measuring company’s profits, so the problematic of this research represented in differences of net profit value in case of applying more alternatives to measure the accounting profit and the research questions focused on how the influences are applying the multiple measurement alternatives on company’s net profits value? , What are the measurement alternatives and accounting estimation? What is the best measurement alternative? So as to apply the sample representing in three groups related to the accounting work in Khartoum state to answer the research questions. The research aimed at highlighting the measurement alternatives, various accounting estimation and clarifying the impact of its multiple applications in accounting work on net profit value in addition to the demonstration of consistency and variance between such values in case of applying more than accounting measurement alternative, to attempt apply the best Measurement alternative which appropriates the nature of firm’s work and demonstrates true and fair profit values. The researcher depended on deductive method to specify the axes, form the hypotheses, historical method to trace the literature views, inductive method to test the hypotheses and descriptive method to describe and analyze the data through the statistical package for social science (spss) to process study survey data and test the hypotheses. The hypotheses here-below were tested to realize the objectives of the study: First hypothesis: multiplication of measurement alternative and accounting estimation has great impact on financial performance efficiency in enterprise firms. Second hypothesis: multiplication of measurement alternative and accounting estimation has great impact on specifying firm’s profitability. 9 Third hypothesis: there is relationship between multiplication of measurement alternatives and influence on efficiency and effectiveness of investment decisions. The study concluded with some important results such as the variance of measured values from net profit or loss and the variance of measurement alternatives, accounting estimation lessen the performance efficiency for profit firm in addition to the mixture and inconsistency in application of measurement alternatives have impact on specifying the firm’s profits either to increase or decrease the actual fair profit values, so the disclosed accounting information lacks creditability and prediction ability that will impact the decision’s efficiency and effectiveness. The study reached some important recommendations such as formation of measurement model connecting between measurement according to historical values and the current values under price fluctuations, the necessity of exerting reform efforts and adopting corrected projects with specialist’s participation to form accounting frame work from which derivative standards can be controlled the measurement, estimation and choice process among the measurement alternatives.