AA 
Accounting & Auditing 

Many companies seek to be distinguished in their efficient and Impressive performance in order to achieve their strategic goals, especially in light of the intense competition they face in the markets, and in light of recent trends in business organizations, we find that the performance of industrial companies depends largely on the availability of a good measurement system for strategic performance in terms of Design to give a clear link between strategy and human behavior.

Undoubtedly, disclosure and financial reports are essential to the financial market , as it is considered an information market that is affected by stock prices and moved in it according to the volume and quality of information, which appears in disclosure offers, and The importance of disclosure in finance for a short period because the disclosure process achieves usage prices, and trademarks And extrapolation of thought, financial disclosure, so integrated disclosure is considered vital so that investors take optimal decisions, and stability is available for the financial market.