دور التقارير المتكاملة للأعمال في دعم و تعزيز اتخاذ القرارات الاستثماريه : (دراسه ميدانيه على شركات المساهمه المصريه المدرجه في بورصه الأوراق الماليه)
Other Title(s)
The role of international integrated reporting (IIR) in supporting and enhancing investment decision-making : (empirical study)
Author
Source
المجلة العلمية للدراسات التجارية و البيئية
Issue
Vol. 12, Issue 3 (31 Jul. 2021), pp.154-216, 63 p.
Publisher
Suez Canal University Faculty of Commerce
Publication Date
2021-07-31
Country of Publication
Egypt
No. of Pages
63
Main Subjects
Economics & Business Administration
Topics
- Sustainable development
- Investments
- Financial markets
- Decision making
- Stock companies
- Statistics
- Mathematical statistics
- Reports
- Business
- Investment analysis
- Standard deviations
- Financial performance
Abstract EN
The study aimed to study and analyze the role of International integrated reporting assurance in supporting and enhancing investment decisions in support of sustainable development, by she dding light on the concept and objectives of integrated business reports and their importance to various stakeholders, presenting how integrated business reporting requirements and their informational content, clarifying the process of professional confirmation of reports Integrated business and the most important accounting and professional efforts in this regard, review the degree of the impact of professional assurance of integrated business reports on investment decision-making, and monitor the most important challenges associated with preparing and confirming integrated business reports, In order to achieve the objectives of the study, a questionnaire was distributed and a retrieval of a sample consisting of (240) singled out for a group of categories, which included the financial managers of the Egyptian joint-stock companies listed on the stock exchange (as they are responsible for preparing the integrated reports), the external auditors (as one of the parties that can provide full-report confirmation services), and the investors in the Egyptian joint-stock companies (As one of the most important users of integrated business reports), descriptive statistics such as frequencies, arithmetic mean and standard deviation were used to describe the study sample, and then the Kruskal-Wallis test was used to test the study hypotheses at a significant level (5% ), One of the most important findings of the study is the existence of an influential, statistically significant relationship between the importance of preparing integrated business reports and making investment decisions in clarifying the establishment's strategy, as the integrated business reports provide a comprehensive picture of the company's financial and non-financial sustainable performance
American Psychological Association (APA)
يونس، وليد حمدي الحسيني. 2021. دور التقارير المتكاملة للأعمال في دعم و تعزيز اتخاذ القرارات الاستثماريه : (دراسه ميدانيه على شركات المساهمه المصريه المدرجه في بورصه الأوراق الماليه). المجلة العلمية للدراسات التجارية و البيئية،مج. 12، ع. 3، ص ص. 154-216.
https://search.emarefa.net/detail/BIM-1311308
Modern Language Association (MLA)
يونس، وليد حمدي الحسيني. دور التقارير المتكاملة للأعمال في دعم و تعزيز اتخاذ القرارات الاستثماريه : (دراسه ميدانيه على شركات المساهمه المصريه المدرجه في بورصه الأوراق الماليه). المجلة العلمية للدراسات التجارية و البيئية مج. 12، ع. 3 (تموز 2021)، ص ص. 154-216.
https://search.emarefa.net/detail/BIM-1311308
American Medical Association (AMA)
يونس، وليد حمدي الحسيني. دور التقارير المتكاملة للأعمال في دعم و تعزيز اتخاذ القرارات الاستثماريه : (دراسه ميدانيه على شركات المساهمه المصريه المدرجه في بورصه الأوراق الماليه). المجلة العلمية للدراسات التجارية و البيئية. 2021. مج. 12، ع. 3، ص ص. 154-216.
https://search.emarefa.net/detail/BIM-1311308
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1311308