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

As a result of the recent circumstances that surrounded the world in the last two years approximately, made an urgent need to study the impact of some variables on each other during these circumstances, to Know the effect these circumstances, this study aimed to know the impact of integrated business reports on the continuity of companies in light of the Corona pandemic, to achieve this goal we got the industrial companies listed on the Amman Stock Exchange as a community and a sample of them. the numbered (33) companies, we got the data from the financial statements of the companies published on the stock exchange website on a quarterly basis for the period (from 2018 to 2020) which covers two periods: The first: before the Corona pandemic, and the second: during the Corona pandemic, The conclusion: Positive impact of integrated business reports on going concern, and a negative impact of the Corona pandemic on going concern, and when the Corona pandemic is taken as a modifier on the relationship between integrated business reports and going concern, the impact of integrated business reports on going concern has become negative in light of the Corona pandemic, The recommend: companies enhance their integrated reports on the risks they may face in the future and develop strategic plans for crisis management for all levels (short-term, med-term and long-term)