تعزيز الإبلاغ المالي للشركات باستخدام القيمة الاقتصادية المضافة دراسة تحليلية من وجهة نظر الأكاديميين والممارسين والمستثمرين

Abstract

Financial Reporting represents the presentation and communication of information to decision makers in particular the investors. Therefore, financial reporting provides the best possible of information through the use of new approaches such as economic value added, In order to extract the real value of the profit earned by the company, as well as the provision of relevant information to users of financial statements. The economic value added is justified by Authors of financial management because consistent with valuation principles, which are important to any investor's analysis of a company.The research has reached a group of the most important conclusions, the Economic Value Added Combines the points of agreement and disagreement between economic profit and accounting profit. The most important what distinguishes it, is how to calculate the cost of capital. In addition, the economic value added is used as tool to evaluate the performance; it provides many of the indicators on the performance of the economic unit. The researcher has recommendation a set of recommendations; one of them is toappy necessary economic value added as tool to enhance corporate financial reporting.