Financial reports are a way to communicate information to stakeholders. However, these reports do not provide sufficient information that enables stakeholders to form a comprehensive and integrated picture of the company's performance and its ability to create and maintain value in the short, medium and long term. This called for the necessity of a report template that integrates financial, environmental, social and corporate information into one report (Sharaf, 2015). Some studies (Eccles et al, 2011; Orens and Nadine, 2010; Cheng et al, 2014) indicated that non-financial information is important to investors, because it increases the level of transparency and helps them make decisions, as non-financial reports can communicate information that is useful in Predict future performance, stock prices, and assess the company's performance.
Abdo, S. Z. (2017). The effect of the external auditor's emphasis on integrated business reports on the investment decision. Alexandria Journal of Accounting Research, 1(1), 318-360. doi: 10.21608/aljalexu.2017.65379
MLA
Souad Zaghloul Abdo. "The effect of the external auditor's emphasis on integrated business reports on the investment decision". Alexandria Journal of Accounting Research, 1, 1, 2017, 318-360. doi: 10.21608/aljalexu.2017.65379
HARVARD
Abdo, S. Z. (2017). 'The effect of the external auditor's emphasis on integrated business reports on the investment decision', Alexandria Journal of Accounting Research, 1(1), pp. 318-360. doi: 10.21608/aljalexu.2017.65379
VANCOUVER
Abdo, S. Z. The effect of the external auditor's emphasis on integrated business reports on the investment decision. Alexandria Journal of Accounting Research, 2017; 1(1): 318-360. doi: 10.21608/aljalexu.2017.65379
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