دور الإفصاح المحاسبي في سوق الأوراق المالية في ترشيد قرار الاستثمار

Authors

  • لطيف زيود
  • حسان قيطيم
  • نغم أحمد فؤاد مكية

Abstract

يتعاظم دور المحاسبة بمختلف فروعها كنظام لإنتاج المعلومات ذات المنفعة النسبية من خلال توصيل المعلومات المالية الهامة لشرائح مختلفة وواسعة من المجتمع ـ سواء اتفقت مصالحهم أم تعارضت ـ مترجمة بشكل قوائم وتقارير مالية تعكس ما وقع في المنشآت الاقتصادية من أحداث متتالية مما له بالغ الأثر في اتخاذ القرارات الاقتصادية والاستثمارية .

وانطلاقاً من أهمية القوائم المالية كمخرجات للنظام المحاسبي القائم في المنشأة يتوجب إعداد هذه القوائم على أسس تتفق  مع متطلبات الإفصاح عن الأمور الغامضة ذات التأثير النسبي الهام في عملية اتخاذ القرار إذ أن أي تضليل في المعلومات المتضمنة في هذه القوائم من شأنه أن يفقدها أهميتها وبالتالي التأثير على قرار الاستثمار الذي يعتبر من القرارات الهامة والخطيرة مما يستلزم توافر معلومات على درجة كبيرة من الدقة والموضوعية .

The role of accounting, in its different branches, is intensified as a system to produce information of relative benefit and convey the financial information to different and wide categories of the society, whether it serves their interests or not. This is done through financial statements and reports that reflect what took place in the economic institution. This would help in making economic and investment decisions.

The importance of the financial statements as outputs of the accounting system applied in the institution requires preparation of the statements be on bases of the disclosure of the ambiguous issues that have the relative important effect in the decision making process.

Any misleading information contained in these statements will lessen their importance; consequently, it will affect the decision of investment which is considered as an important and serious decision. This requires the availability of information at high degree of objectivity and accuracy.

Downloads

Published

2019-01-31

How to Cite

زيود ل., قيطيم ح., & مكية ن. أ. ف. (2019). دور الإفصاح المحاسبي في سوق الأوراق المالية في ترشيد قرار الاستثمار. Tishreen University Journal- Economic and Legal Sciences Series, 29(1). Retrieved from https://journal.tishreen.edu.sy/index.php/econlaw/article/view/7514

Issue

Vol. 29 No. 1 (2007): العلوم الاقتصادية والقانونية

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

  • The authors retain the copyright and grant the right to publish in the magazine for the first time with the transfer of the commercial right to Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

     Under a CC BY- NC-SA 04 license that allows others to share the work with of the work's authorship and initial publication in this journal. Authors can use a copy of their articles in their scientific activity, and on their scientific websites, provided that the place of publication is indicted in  Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences   .  The Readers have the right to send, print and subscribe to the initial version of the article, and the title of Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences Publisher

  • journal uses a CC BY-NC-SA license which mean

    You are free to:

    • Adapt — remix, transform, and build upon the material
    •  
    • The licensor cannot revoke these freedoms as long as you follow the license terms.

  • Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

  • NonCommercial — You may not use the material for commercial purposes.

  • ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.

  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Most read articles by the same author(s)

1 2 3 > >>