This study aimed to identify the impact of the Corona pandemic (Coved19) on the financial and operational performance of Emirates Airlines, by applying it to Emirates Airlines, one of the Emirates Group companies, where the problem of the study was the impact of the (Coved19) on the financial and operational performance of Emirates Airlines, the study relied on the following hypotheses:

• There is a statistically significant effect of the Corona pandemic (Coved19) on the financial performance of Emirates Airlines.
• There is a statistically significant effect of the Corona pandemic (Coved19) on the operational performance of Emirates Airlines.

Quantitative data represented in the financial reports for the years (2019-2020) - (2020), and linear regression analysis was used through the statistical analysis program (SPSS) in the analysis, and the study reached the most important results: that there is an impact of the Corona pandemic (Coved19) on performance The financial results of Emirates Airlines, but this impact did not reach the company to the point of danger, as the results of the study confirmed from the operational report that there is an impact of the Corona pandemic (Coved19) on the operational performance of Emirates Airlines, during the downtime period that started in March 2020, The study also recommended the need for the company, after the end of this pandemic, to disclose in the financial reports the role of the company’s management of financial performance, as well as the need for the company, after the end of this pandemic, to disclose in the financial reports the role of the company’s management of operational performance and its impact on customers and society, and finally on The company evaluates the appropriateness of preparing the financial statements on the basis of continuity in the period following the end of the financial year.