‫اجعة‬ ‫المر‬ ‫المفتاحية:‬ ‫الكلمات‬ -‫اإلدارة‬ ‫تعليقات‬ ‫تقرير‬ ‫اجعة‬ ‫مر‬ -‫ال‬ ‫و‬ ‫كفاءة‬ ‫ال‬ ‫فاعلية‬ -‫األعمال‬ ‫منظمات‬ -‫ال‬ ‫قدر‬ ‫ة‬ ‫التنافسية‬ -‫مصر.‬ ‫فودافون‬ ‫شركة‬ -3 - Research Summary In the past few years, due to the instability of global economies that have prompted organizations to reconsider how to define, evaluate and measure corporate performance, through disclosure and review of financial and non-financial reports, especially the management's comment report, as well

more »

... s with the aim of increasing the quality of external audit and increasing the transparency and credibility of financial reports to support And rationalization of decision-making, which leads to increased efficiency and effectiveness of business organizations and increase their competitiveness Hence, the organization must disclose the management comment report, hence the importance of an intellectual framework for reviewing the management comment report, as one of the most important motives calling for a framework to review the management comment report is the increased interest and recognition of the real market value of the management comments report to organizations, and the existence of recognition Increasingly, the primary and important role that the management comment report plays in the overall performance of the organization in terms of financial results or in terms of market competition. Therefore, the research sought to present a proposed framework for reviewing the administration's comments report for the benefit that can be achieved through the application of this proposed framework with its conceptual structure, including concepts, assumptions and principles, as well as its application structure with its components of standards, methods and tools, in light of the availability of the elements for applying this framework in business organizations, And proven by the field study.