Restrictions on financial statements and their impact on investment decisions "A case study of Khartoum Stock Market" | ||||
| المجلة العلمية للدراسات التجارية والبيئية | ||||
| Volume 16, Issue 2, April 2025, Page 3453-3478 PDF (441.45 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/jces.2025.436184 | ||||
 View on SCiNiTO | ||||
| Author | ||||
| Abu Bakr , Abdel-Baqi Mohammed Al-Tayeb* | ||||
| Associate Professor of Accounting - College of Business Administration/AFIF Shaqra University | ||||
| Abstract | ||||
| This research investigated the impact of limitations in financial statements on investment decisions within the Khartoum Stock Market. The central question explored was: Do limitations in financial statements influence investment decisions? The study concluded that these limitations have a significant negative effect on investment decisions. The research recommends the global adoption of International Accounting Standards to better meet the needs of financial statement users. | ||||
| Keywords | ||||
| financial statements; balance sheet; income statement; cash flows; investment decisions | ||||
|
Statistics Article View: 68 PDF Download: 52 |
||||
