مساهمة حوكمة المؤسسات في تفعيل الإفصاح المحاسبي و تحسين جودة التقارير المالية : دراسة ميدانية

الملخص EN

The study aims to highlight the need to apply the concept of corporate governance in the Algerian economic environment and to benefit from it in developing accounting practices, including accounting disclosure, and thus to reach the quality of financial reports that will positively affect the decisions of investors, and to maintain the continuity of the success of these companies and their economic reputation.

The study found that corporate governance has a positive effect in activating accounting disclosure and ensuring the quality of financial reports.

This is through the regression coefficient of 0.830 and the determination coefficient estimated at 63.4% in the sample institutions (Alliance, Saidal, Bio Farm).