دراسة ميدانية لنواحي القصور في التقارير المالية و أثرها على جودتها

الملخص EN

The aims of the study is to assist financial reporting users in obtaining more comprehensive information about the value engines not recognized in the current reports through financial and non-financial indicators, as well as providing information on opportunities and risks and improving the quality of disclosure of resource allocation efficiency, The study has reached a number of results, the most important of which is that the main causes of the complexity of the financial reports are limited to providing information on performance measures other than profit, and non-financial information such as information about capital Irrigation and information on the general economic indicators, and risk information