كفاية الإفصاح في القوائم المالية المرحلية لترشيد عملية اتخاذ القرارات الاستثمارية

Abstract

The research addressed the disclosure competency in the periodical financial statements for the rationalization of the process of investment decision making, the problem of the research centralized in the extent of the obligation of the companies listed in Khartoum stocks exchange, in issuing the periodical financial statements, was the information of these statements considered had enough information for the investors, the significance of the research, represented in the scientific importance, displaying the importance of the periodical financial statements and the useful information  it presented to the beneficiaries and investors, the practical importance: represented in the extent of the obligation of the stock companies listed in Khartoum Stock Market, with the accountancy standard No.)34( the objectives of the research was to illustrate the extent of the competency of the financial statements for the companies listed in Khartoum Stock Market in the rationalization of the investment decisions making process, to support the financial statements users specially the investors in making investment decisions by ensuring the required information in accuracy and in the appropriate time, the, the research came to many results, the most important, the periodical financial statements was considered one of the most important information resources that supported the investors in making their investment decisions, increasing the quality and the size of the information of the periodical financial statements led to the increase of the Khartoum stock market, the research recommended, the necessity of variation fields of the work of Khartoum stock market to increase the size of the investment in stocks, the necessity of ensuring the accountancy information in the quality and the quantity that allow the investors to know all possible alternatives.