The Impact of Adopting the Blue Ocean Strategy on the Quality of Integrated Financial Reports: An Empirical Study at AsiaCell Telecommunications

Haider Layedh Meteab
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Haider Layedh Meteab: College of Administration and Economics, Al-Muthanna University, Iraq

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Abstract: The objective of this study was to examine the impact of adopting the Blue Ocean Strategy on the quality of integrated financial reports at AsiaCell Telecommunications. The study was based on the hypothesis that there is a significant correlation and impact between the adoption of the Blue Ocean Strategy and the quality of integrated financial reporting. The study employed a descriptive- analytical approach to construct the theoretical framework and an applied approach to analyze the company's financial statements and annual reports for the period 2020–2025. To measure the research variables, a composite index for the adoption of the Blue Ocean Strategy (BOSAI) was developed based on five dimensions: creation of new value, creation of new demand, strategic investment, competitive strength, and financial sustainability. A composite index for the quality of integrated financial reports (IRQI) was also constructed based on six indicators: financial disclosure, governance, risks and opportunities, forward-looking information, technology and digital transformation, and the external auditor's report. The results showed a gradual improvement in the level of Blue Ocean Strategy adoption and in the quality of integrated financial reporting over the study period. Correlation test results indicated a strong positive relationship between the two variables, while linear regression results confirmed a statistically significant effect of Blue Ocean Strategy adoption on the quality of integrated financial reporting. The study concluded that the adoption of strategic practices based on innovation and value creation contributes to enhancing the quality of corporate disclosure and reporting, and provides more transparent and comprehensive information to stakeholders.

Keywords: Asia Cell Telecommunications Company; Corporate Disclosure; IRQI; BOSAI; Quality of Integrated Financial Reports; Blue Ocean Strategy (search for similar items in EconPapers)
Date: 2026-08-23
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Published in European Journal of Management, Economics and Business, 2026, 3 (4), pp.224-248. ⟨10.59324/ejmeb.2026.3(4).18⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05724386

DOI: 10.59324/ejmeb.2026.3(4).18

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