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.

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Published

2019-01-31

How to Cite

1.
زيود ل, قيطيم ح, مكية نأف. دور الإفصاح المحاسبي في سوق الأوراق المالية في ترشيد قرار الاستثمار. Tuj-econ [Internet]. 2019Jan.31 [cited 2024Dec.26];29(1). Available from: https://journal.tishreen.edu.sy/index.php/econlaw/article/view/7514

Issue

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

Section

Articles

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