آليات حوكمة الشركات و دورها في تحجيم ممارسات المحاسبة الإبداعية : دراسة ميدانية على عينة من المؤسسات الاقتصادية الجزائرية

الملخص EN

This study aimed to identify corporate governance as a control system with internal and external control principles and mechanisms.

One of the most important means that constitutes a defensive line in reducing the negative impact of creative accounting through an applied study on companies Algerian economic.

The study revealed a statistically significant role on the reliability of the financial statements at 0.

05 confidence interval level.

This main result was concluded through a group of secondary results.

set of recommendations was concluded by this study, that the need to activate the mechanisms of applying the principles of corporate governance for their importance in increasing transparency and disclosure processes and thus curbing creative accounting practice.