The Impact of the Quality of Accounting Information on Making Investment Decisions in Sudanese Commercial Banks

Othman, Ibrahim Yacoub Ismail; Khater, Adam Haroun Omar; Ibrahim, Mohieddin Mohammed; Omar, Musa Saleh

doi:10.21608/aljalexu.2025.410755

The Impact of the Quality of Accounting Information on Making Investment Decisions in Sudanese Commercial Banks "Field Study"

Document Type : Original Article

Authors

¹ Assistant Professor - College of Business, Jouf University - Kingdom of Saudi Arabia , Faculty of Economics and Business Studies - Sudan University

² Assistant Professor - College of Business,Jouf University - Kingdom of Saudi Arabia ,Faculty of Economics and Business Studies - Sudan University

³ Assistant Professor - College of Business, Jouf University - Kingdom of Saudi Arabia ,Faculty of Economics and Business Studies - Sudan University

⁴ Associate Professor - College of Business, Jouf University - Kingdom of Saudi Arabia, Faculty of Economics and Business Studies - Sudan University

10.21608/aljalexu.2025.410755

Abstract

This study aims to know the impact of the quality of accounting information on investment decision-making in Sudanese commercial banks to ensure that good and accurate information reaches all administrative levels in an appropriate and timely manner to be used in rational decision-making. The study used a questionnaire to collect data, where a sample was selected sample of (50) employees in the various departments of the Sudanese Islamic Solidarity Bank was selected and the questionnaire was distributed to them electronically through the available means. To achieve the objectives of the study, the researchers used a four-dimensional accounting information quality scale (stability, reliability, appropriateness, and comparability) and investment decision-making. The results of the study showed the effectiveness of the impact of the quality of accounting information through variables (stability and comparability) on investment decision-making, while the variables of appropriateness and reliability showed that they do not affect investment decision-making. The results of this study and previous studies proved that there is a positive relationship between stability and investment decision-making, as well as between comparability and investment decision-making. While the results of the analysis showed that there is no relationship between suitability and investment decision-making.

Keywords