أثر توحيد المعايير المحاسبية علي تقويم أداء للشركات المدرجة بالأسواق المالية (دراسة حالة سوق الخرطوم للأوراق المالية)

Abstract

Abstract This research investigates the effect of unification of accounting standards on the performance evaluation of the companies listed on stock markets. The research problem is, however, represented in the research gap which does not adequately fulfill the theoretical and practical aspects of accounting standards unification basic concepts and the extent to which such concepts affect -the companies listed on stock markets. ‘ To resolve these issues the research is keen to lay down the following questions: l. Did the unification of accotmting standards help reach a sound financial analysis? - . 2. Did the unification of accounting standards in a practical and not a theoretical manner lead to realize transparency and disclosure in the companies listed on stock markets? The research aimed to standardize the principles of accounting standard- setting and its effect on the performance evaluation of the companies, with a view to achieve more transparency and disclosure which in turn may increase the shareholders’ confidence, and that is through. To achieve the research objectives the following hypotheses have been developed: l. The more consistent principles of accounting standards- setting, the more possibility to achieve transparency and disclosure. .' U 2. There is a positive correlation between the principles of the accounting standards unification and the increase of employment of the accounting standards utilization. 3. Whenever, there are closed viewpoints of financial institutions and corporations in respect of accounting standards unification, there is a more possibility for the consistency of the objectives of accounting standards unification. The research then reached the following findings: 1. There are often transparency and disclosure, in so far as there are principles to unify accounting standards, which in turn may help utilize sound financial analysis in financial institutions, and acquire the ability to make prediction as well as making decisions in a timely manner, which could lead definitely to acquire the confidence of the shareholders in the stock market. 2. There is a correlation between the unification of accounting stapdards and the increase of employment of the accounting standards utilization, where, the ability of a variety of financial products in the stock market could prevail. The research recommended the following: l. The research strongly recommended the consistency of the principles of the standards- setting in order to make a sound financial analysis in the financial institutions. 2. The research particularly recommended the unification of the accounting standards in an applied manner rather in theoretical, in order to achieve transparency.