دور المعلومات المحاسبية في ترشييد قرارات الاستثمار في اسهم الشركات المدرجة في سوق الخرطوم للاوراق المالية

Abstract

This study aims to find 0ut‘?the role of accounting infonnation and its effect when making investment Jniecisions in terms of buying and selling shares of companies listed on the.Khartoum Stock Exchange. To achieve the objective of the study, a questiommire has been prepared based on a range of previous studies, to build scale for testing the understanding of investors for accounting information and adequacy and their awareness of the importance of this information among ot.herTinformation and how they use them when they make their investment decisions. Based on the views of 30 individual investor, results of the study shelved that investors realize the importance of accounting information in their investment decision-making process and in particular the statement of financial position. They are also aware that other non-financial infonnation is of high-impact on their investment decisions. The answers pointed out also that the auditors‘ reports to the accuracy of the financial reports have a significant effect on their decisions.