Growing interest in the recent period the concept of maximizing the value of the business, so as to improve their ability to innovate and promote new with a unique character products, enhance competitiveness and increase its market share, in order to maximize the wealth of stakeholders, increase the wealth of shareholder and customer satisfaction and employees and to achieve the welfare of economic benefits to the community. In the face of this solution concept of maximizing the wealth of

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... olders replaced the concept of maximizing shareholder wealth. This has been linked to a lot of researchers between the measurement of balanced performance card and the concept of the value of the stock and the customer pregnant, but that does not meet the demands of all stakeholders which led to the emergence of the so-called concept EV, which is the overall goal meets the demands of all stakeholders to strengthen profitability and to face competition in and long-term stability and growth. But the link between the card and the values of the project value of the business is still in need of further research and study. Some studies have indicated that there is a relationship between financial performance reports and contained information taken upon which many of the decisions that vary 77 ‫ال‬ ‫المجلد‬ ‫سابع‬ ‫الثالث‬ ‫العدد‬ ‫ملحق‬ 2016 ‫المالى‬ ‫اآلداء‬ ‫ارير‬ ‫لتق‬ ‫المعلوماتى‬ ‫المحتوى‬ ‫ألثر‬ ‫تحليلية‬ ‫اسة‬ ‫در‬ ‫المنشأة‬ ‫قيمة‬ ‫على‬ ‫ار‬ ‫الغف‬ ‫عبد‬ ‫محمد‬ ‫السيد‬ ‫نورهان‬ depending on the different users of financial statements and the value of the business and strengthen strategic financial performance reports, and can result from maximizing the value of the business reflects the economic performance for companies because the value of the business could be affected by factors or dimensions that can be used to enhance the financial performance reports. 011 ‫ال‬ ‫المجلد‬ ‫سابع‬ ‫الثالث‬ ‫العدد‬ ‫ملحق‬ 2016 ‫المالى‬ ‫اآلداء‬ ‫ارير‬ ‫لتق‬ ‫المعلوماتى‬ ‫المحتوى‬ ‫ألثر‬ ‫تحليلية‬ ‫اسة‬ ‫در‬ ‫المنشأة‬ ‫قيمة‬ ‫على‬ ‫ار‬ ‫الغف‬ ‫عبد‬ ‫محمد‬ ‫السيد‬ ‫نورهان‬ ‫انبسث:‬ ‫مقذمت‬ ‫اٌج١بٔبد‬ ‫ٚرؾٍ١ً‬ ‫ٌزٛف١ش‬ ً ‫ِذخال‬ ‫االعزشار١غ١خ‬ ‫اإلداس٠خ‬ ‫اٌّؾبعجخ‬ ‫رؼزجش‬ ‫ػٓ‬ ‫ِؼٍِٛبد‬ ‫إٌٝ‬ ‫إػبفخ‬ ، ‫اٌذاخٍ١خ‬ ‫اٌششوخ‬ ‫ثؼٍّ١بد‬ ‫اٌّزؼٍمخ‬ ‫اٌّبٌ١خ‬ ‫ٚغ١ش‬ ‫اٌّبٌ١خ‬ ‫ٌجٕبء‬ ‫اٌالصِخ‬ ‫ٚاٌج١ئخ‬ ‫اٌجششٜ‬ ‫اٌّبي‬ ‫ٚسأط‬ ‫ٚإٌّبفغ١ٓ‬ ‫ٚاألعٛاق‬ ‫اٌّٛسد٠ٓ‬ ‫ٚرطج‬ ‫ٌٍششوخ‬ ‫ِالئّخ‬ ‫اعزشار١غ١خ‬ ‫ثبإلػبفخ‬ ‫٘زا‬ . ‫رٕبفغ١خ‬ ‫ِ١ضح‬ ‫ٌخٍك‬ ‫ٚإٔغبؽٙب‬ ‫١مٙب‬ ‫ٚظبئفٙب‬ ‫أداء‬ ‫فٟ‬ ‫اإلداسح‬ ‫خذِخ‬ ‫إٌٝ‬ ‫رغؼٝ‬ ‫االعزشار١غ١خ‬ ‫االداس٠خ‬ ‫اٌّؾبعجخ‬ ‫أْ‬ ‫اٌٝ‬ ً ‫أخ١شا‬ ‫ا٘زّذ‬ ‫أْ‬ ‫إٌٝ‬ ‫اٌّؾ١طخ‬ ‫األػّبي‬ ‫ث١ئخ‬ ‫فٟ‬ ‫اٌّزغ١شاد‬ ‫رٛاوت‬ ‫ٌىٟ‬ ‫ػبٌ١خ‬ ‫ثىفبءح‬ ٌ ‫ل١ّخ‬ ‫ٌخٍك‬ ‫ٚرٌه‬ ‫اٌم١ّخ‬ ‫أعبط‬ ‫ػٍٝ‬ ‫اإلداسح‬ ‫ثّٕٙظ‬ ‫٠ؼشف‬ ‫ثّب‬ ‫ٌجؼغ‬ ‫خذِخ‬ ‫ٍّٕشؤح‬ . ‫اٌّظبٌؼ‬ ‫أطؾبة‬ ‫وً‬ ‫أٚ‬