Business Studies Journal (Print ISSN: 1944-656X; Online ISSN: 1944-6578)


The Role of Administrative Procedures In Enhancing the Quality of Integrated Reporting and Its Reflection In Financing Decisions

Author(s): Ali Khalaf Gatea, Haider Ali Jarad

The research aims to show the impact of administrative procedures on the quality of integrated reports and their implications for funding decisions. Based on credible and reliable information that enjoys the satisfaction of stakeholders. To benefit from it in building an integrated vision of the Economic Entity, assuming the management???s culture in avoiding uncertainty and long-term planning has a significant relationship with the extent to which the quality of integrated reporting is enhanced, which affects the funding decisions taken. The most important findings of the research state that the assurances of management and strategic planning add value to integrated reporting in promoting the making of financing decisions by external beneficiaries, and in a manner that enhances social responsibility and organizational culture of the Economic Entity. The research recommends the necessity of interacting with the environment and the communities in which the Economic Entity operates, to enable it to provide environmental, social or ethical information, along with financial and strategic information within integrated reports. Because of its importance in creating future value, including the mandatory application of the governance system for Economic Entity and the formation of compliance and internal audit committees, to enhance transparency and reliability in the data disclosed in the reports of Economic Entity.
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