The Impact of Integrated Business Report on Going Concern Considering COVID-19 Pandemic

Abstract

This study aimed to understand the impact of integrated business reports on the continuity of companies considering the Corona pandemic. To achieve the goal of this study, we got the industrial companies listed on the Amman Stock Exchange as a community and a sample of them. We got the data from the financial statements of the 33 companies published on the stock exchange website quarterly for the period (from 2018 to 2020): which covers two periods: the first before the COVID-19 pandemic and the second during the COVID-19 pandemic. We used the macro process analysis to analyze data, evaluated the integrated business report (independent variable) by giving to the disclosed item (1) and the undisclosed item (0): and the going concern (dependent variable) by Altman equation, finally COVID-19 pandemic (modified variable) by Dummy variable. The positive impact of integrated business reports is an ongoing concern, and the negative impact of the Corona pandemic ongoing concern, and when the Corona pandemic serves as a modifier on the relationship between integrated business reports and going concern, the impact of integrated business reports ongoing concern has become negative considering the Corona pandemic. Companies enhance their integrated reports on the risks they may face and develop strategic plans for crisis management at all levels (short-term, mid-term, and long-term) in the future.