مدى فاعلية تحليل القوائم المالية في دقة اتخاذ القرارات لأغراض الاستثمار والائتمان في المصارف السودانية – دراسة تطبيقية

Abstract

The study aimed mainly at showing the role played by the analysis of financial statements as an effective way to judge the efficiency of investment and credit decisions in Sudanese banks by applying to Omdurman National Bank by shedding light on the concept of horizontal and vertical financial analysis and clarifying the most important financial ratios in the accuracy of taking Decisions for the purposes of investment and credit in the bank by analyzing the data of the financial position list from the period 2015 AD to 2019. The bank, as well as the significant increase in the value of monetary assets in the bank, indicates the presence of liquidity, and this helps the bank to avoid the risk of technical financial hardship