دور آليات حوكمة الشركات في مواجهة أساليب المحاسبة الابتكارية : دراسة ميدانية لشركة بيوفارم لصناعة الأدوية بالجزائر

الملخص EN

This study aimed to highlight the role of corporate governance mechanisms to face innovative accounting methods, based on the field methodology in data collection by the company for the pharmaceutical industry (Biopharm) through a questionnaire designed to achieve the purposes of the final study, using the statistical package of social sciences spss25.

Statistical significance between the internal and external mechanisms of corporate governance that provide an acceptable level of transparency and disclosure in the financial statements and provide them with financial information with credibility and face innovative accounting methods in the institution