The Significance of Financial Analysis Methods in the Rationalization of Investment Decisions in Stock Market – The Case of Khartoum Stock Exchange, During the Period from 2014 to 2018 –

Abstract

This research aimed primarily to clarify the extent of the significance of financial analysis tools in the rationalization of investors’ decisions in the Khartoum Stock Exchange. This is, however, will be effected by identifying the role of financial analysis using financial ratios to provide information to make a sound decision. To achieve this objective, the research used the analytical descriptive approach, since the same conforms to such types of researches. To affect this, the research relied basically on the annual financial data of the case study. Based on said account, the research has reached a number of findings, the most significant of which, are the following: The utilization of trend analysis reporting in the Khartoum Stock Exchange has a great significance in the performance evaluation of the stock market. The liquidity ratios as a tool for financial statements analysis deemed as a perfect indicator in the process of decision making in the stock market. The debt ratios are the most significant tools in the financial analysis of the published financial statements, which help investors to take sound investment decisions.