أثر توفير المعلومات بتقارير الأعمال بنجاح الاستراتيجية التنافسية – دراسة ميدانية على سوق الخرطوم للأوراق المالية-

The Impact of The Availability of Integrated Information on The Success of The Competitive Strategy

Abstract
 This study aimed studying the impact of the integrated business reports in providing information to evaluate the competitive strategy in the Sudanese environment. The study used both the analytical descriptive approach and the case study approach. The study concluded that the financial statements prepared according to integrated business reports provide information on the activities of the competing companies, thus contributing to achieving a sustainable competitive advantage. The study has recommended that the board of directors should consider preparing the integrated business reports because of their effect on the company’s performance and value through the environmental, social and judicial information.
Keywords: Integrated Business Reports. Competitive Strategy. Leadership Strategy. Differentiation Strategy. Focus Strategy.

الملخص 

الباحثون / 
محمد خليل حامد محمد 1 
محمد حسن محمد عبد الجليل 2 
1 كلية الوسيلة للعلوم والتكنولوجيا || الخرطوم || السودان
2 كلية العلوم الإدارية والمالية || جامعة الملك خالد || السعودية

DOI: 10.26389/AJSRP.M211117 عرض البحث كامل عرض العدد كامل