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, Pages 3453-3478 PDF (441.45 K) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/jces.2025.436184 | ||
| 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 | ||
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