{"id":5379,"date":"2026-10-03T08:24:05","date_gmt":"2026-10-03T08:24:05","guid":{"rendered":"https:\/\/journal.ziu.edu.sy\/?p=5379"},"modified":"2026-10-03T08:24:07","modified_gmt":"2026-10-03T08:24:07","slug":"the-impact-of-fair-value-accounting-on-the-interests-of-agency-contract-parties-an-empirical-study-on-a-sample-of-banks-listed-on-the-khartoum-stock-exchange-%d8%a3%d8%ab%d8%b1-%d8%a7%d9%84%d9%85","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=5379","title":{"rendered":"The Impact of Fair Value Accounting on the Interests of Agency Contract Parties &#8220;An Empirical Study on a Sample of Banks Listed on the Khartoum Stock Exchange&#8221; \u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0639\u0644\u0649 \u0645\u0635\u0627\u0644\u062d \u0623\u0637\u0631\u0627\u0641 \u0639\u0642\u062f \u0627\u0644\u0648\u0643\u0627\u0644\u0629 &#8220;\u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0641\u064a \u0633\u0648\u0642 \u0627\u0644\u062e\u0631\u0637\u0648\u0645 \u0644\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629&#8221;"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Abstract:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This study examined the impact of fair value accounting on the interests of agency contract parties (shareholders and management) in commercial banks listed on the Khartoum Stock Exchange. The research problem focused on addressing the main question regarding the nature of this impact, testing two sub-hypotheses to verify it. Adopting a descriptive-analytical methodology, the study utilized advanced statistical techniques, including Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), and Path Analysis. The findings revealed a statistically significant positive impact of fair value accounting on the overall interests of agency contract parties (B=0.865), as well as on shareholders&#8217; interests (B= 0.890) and management&#8217;s interests (B (0.840=at a significance level of p=0.000. These outcomes contribute to mitigating information asymmetry, reducing agency conflicts, and rationalizing decision-making. Consequently, the study recommended enhancing fair value disclosure practices, clarifying measurement bases and underlying assumptions, and strengthening the role of internal audit and governance committees to ensure the reliability of financial reporting and safeguard shareholder rights.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Keywords: Fair Value Accounting, Agency Theory, Agency Contract Parties, Shareholders&#8217; Interests, Management Interests, Khartoum Stock Exchange.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0645\u0644\u062e\u0635 \u0627\u0644\u062f\u0631\u0627\u0633\u0629:&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0646\u0627\u0648\u0644\u062a \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0639\u0644\u0649 \u0645\u0635\u0627\u0644\u062d \u0623\u0637\u0631\u0627\u0641 \u0639\u0642\u062f \u0627\u0644\u0648\u0643\u0627\u0644\u0629 (\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629) \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0628\u0633\u0648\u0642 \u0627\u0644\u062e\u0631\u0637\u0648\u0645 \u0644\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u062a\u0645\u062b\u0644\u062a \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u064a \u0627\u0644\u062a\u0633\u0627\u0624\u0644 \u0627\u0644\u0631\u0626\u064a\u0633 \u062d\u0648\u0644 \u0637\u0628\u064a\u0639\u0629 \u0647\u0630\u0627 \u0627\u0644\u0623\u062b\u0631\u060c \u0648\u0627\u062e\u062a\u0628\u0631\u062a \u0641\u0631\u0636\u064a\u062a\u064a\u0646 \u0641\u0631\u0639\u064a\u062a\u064a\u0646 \u0644\u0644\u062a\u062d\u0642\u0642 \u0645\u0646\u0647. \u0627\u0639\u062a\u0645\u062f\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u060c \u0648\u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629 (\u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0639\u0627\u0645\u0644\u064a \u0627\u0644\u0627\u0633\u062a\u0643\u0634\u0627\u0641\u064a \u0648\u0627\u0644\u062a\u0648\u0643\u064a\u062f\u064a\u060c \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0633\u0627\u0631). \u0623\u0633\u0641\u0631\u062a \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0639\u0646 \u0648\u062c\u0648\u062f \u0623\u062b\u0631 \u0625\u064a\u062c\u0627\u0628\u064a \u0630\u064a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0639\u0644\u0649 \u0645\u0635\u0627\u0644\u062d \u0623\u0637\u0631\u0627\u0641 \u0639\u0642\u062f \u0627\u0644\u0648\u0643\u0627\u0644\u0629 \u0643\u0643\u0644 (B=0.865)\u060c \u0648\u0639\u0644\u0649 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 (B=0.890) \u0648\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 (B=0.840) \u0639\u0646\u062f \u0645\u0633\u062a\u0648\u0649 \u062f\u0644\u0627\u0644\u0629 (0.000)\u061b \u0645\u0645\u0627 \u064a\u0633\u0647\u0645 \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0639\u062f\u0645 \u062a\u0645\u0627\u062b\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0645\u0634\u0643\u0644\u0627\u062a \u0627\u0644\u0648\u0643\u0627\u0644\u0629 \u0648\u062a\u0631\u0634\u064a\u062f \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a. \u0648\u0628\u0646\u0627\u0621\u064b \u0639\u0644\u064a\u0647\u060c \u0623\u0648\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0636\u0631\u0648\u0631\u0629 \u062a\u0637\u0648\u064a\u0631 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0648\u062a\u0648\u0636\u064a\u062d \u0623\u0633\u0633 \u0627\u0644\u0642\u064a\u0627\u0633 \u0648\u0627\u0644\u062a\u0642\u062f\u064a\u0631\u0627\u062a\u060c \u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u062a\u0641\u0639\u064a\u0644 \u062f\u0648\u0631 \u0644\u062c\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0644\u0636\u0645\u0627\u0646 \u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062d\u0645\u0627\u064a\u0629 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629\u060c \u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0648\u0643\u0627\u0644\u0629\u060c \u0623\u0637\u0631\u0627\u0641 \u0639\u0642\u062f \u0627\u0644\u0648\u0643\u0627\u0644\u0629\u060c \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646\u060c \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c \u0633\u0648\u0642 \u0627\u0644\u062e\u0631\u0637\u0648\u0645 \u0644\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Abdulrahman Adel Khalil<\/em> <em><sup>1<\/sup><\/em><em>, Hadil Farouk Mohammed Ahmed<\/em> <em><sup>2<\/sup><\/em><em>, Abideen Al-Nour Al-Obaid<\/em> <em><sup>3<\/sup><\/em><em>, Radwan Al-Nil Kanda<\/em> <em><sup>4<\/sup><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u0639\u0628\u062f\u0627\u0644\u0631\u062d\u0645\u0646 \u0639\u0627\u062f\u0644 \u062e\u0644\u064a\u0644<\/em> <em><sup><\/sup><\/em><em>\u060c \u0647\u062f\u064a\u0644 \u0641\u0627\u0631\u0648\u0642 \u0645\u062d\u0645\u062f \u0623\u062d\u0645\u062f\u060c \u0639\u0627\u0628\u062f\u064a\u0646 \u0627\u0644\u0646\u0648\u0631 \u0627\u0644\u0639\u0628\u064a\u062f\u060c \u0631\u0636\u0648\u0627\u0646 \u0627\u0644\u0646\u064a\u0644 \u0643\u0646\u062f\u0647<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><sup>1<\/sup><\/em> <em>Associate Professor \u2013 College of Commerce \u2013 Department of Accounting \u2013 University of Al-Nileen \u2013 Sudan<\/em><em><br><\/em><em><sup>2<\/sup><\/em> <em>Lecturer \u2013 College of Economics \u2013 Department of Accounting \u2013 University of Blue Nile \u2013 Sudan.<\/em><em><br><\/em><em><sup>3<\/sup><\/em> <em>Assistant Professor \u2013 College of Economics \u2013 Department of Accounting \u2013 University of Blue Nile \u2013 Sudan.<\/em><em><br><\/em><em><sup>4<\/sup><\/em> <em>Associate Professor \u2013 College of Economics \u2013 Department of Accounting \u2013 University of Blue Nile \u2013 Sudan.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>E.mail:<\/em><\/strong><a href=\"mailto:hadeelfaroug1@gmail.com\"><strong><em>hadeelfaroug1@gmail.com<\/em><\/strong><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\r\n\t\t<div class=\"review_wrap\">\r\n\t\t\t<div id=\"review-box\" class=\"review-box review-bottom review-stars\">\r\n\t\t\t\t<div class=\"review-summary\">\r\n\t\t\t\t\t<div class=\"review-final-score\">\r\n\t\t\t\t\t\t<span title=\"\" class=\"post-large-rate stars-large\"><span style=\"width:0%\"><\/span><\/span>\r\n\t\t\t\t\t\t<h4><\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"review-short-summary\"><a href=\"https:\/\/drive.google.com\/file\/d\/1gWkWabQAdVKnLEpj1tGUjuJz4yLojx4C\/view?usp=drive_link\" class=\"taq-button taq-medium taq-square taq-flat\" style=\"background-color:#a0ce4e\" target=\"_blank\"><i class=\"fa fa-download\"><\/i><span class=\"button-text\">Download<\/span><\/a>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t<div class=\"user-rate-wrap\">\r\n\t\t\t\t<span class=\"user-rating-text\">\r\n\t\t\t\t\t<strong>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0648\u0646: <\/strong>\r\n\t\t\t\t\t<span class=\"taq-score\"><\/span>\r\n\t\t\t\t\t<small>\u0643\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u0635\u0648\u062a\u0648\u0646 !<\/small>\r\n\t\t\t\t<\/span>\r\n\r\n\t\t\t\t<div data-rate=\"0\" data-id=\"5379\" class=\"user-rate taq-user-rate-active\">\r\n\t\t\t\t\t<span class=\"user-rate-image post-large-rate stars-large\">\r\n\t\t\t\t\t\t<span style=\"width:0%\"><\/span>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\r\n\t\t\t\t<div class=\"taq-clear\"><\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Abstract: This study examined the impact of fair value accounting on the interests of agency contract parties (shareholders and management) in commercial banks listed on the Khartoum Stock Exchange. The research problem focused on addressing the main question regarding the nature of this impact, testing two sub-hypotheses to verify it. Adopting a descriptive-analytical methodology, the &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[168],"tags":[],"class_list":["post-5379","post","type-post","status-publish","format-standard","","category-168"],"_links":{"self":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5379","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5379"}],"version-history":[{"count":1,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5379\/revisions"}],"predecessor-version":[{"id":5380,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5379\/revisions\/5380"}],"wp:attachment":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}