مساهمة آليات حوكمة الشركات في تحقيق جودة المعلومات المحاسبية : دراسة عينة من الشركات بولاية بسكرة

الملخص EN

This study aims to identify the corporate governance mechanisms as an important tool which aims to protect and maintain stability of companies, and contribute in achieving the accounting information quality in the financial statements, trying projection this study through a survey included 93 samples of managerial employees from Biskra state's companies, using the questionnaire tool, where "Microsoft Excel 2007" used for unloading data and the Statistical Packages for Social Sciences "SPSS V22" for processing data, analyzing and explaining results.

The study concluded that there a positive relationship between corporate governance mechanisms and accounting information quality, the commitment of applying external and internal corporate governance mechanisms ensure to the companies preparing and disclosing a quality accounting information in its financial reports.

Among the most important proposed recommendations: the necessity of adopting and activating the corporate governance system in the companies subject of study by continuing to increase the level of disclosure in the financial statements, and establishing audit committees to activate and develop the role of the external and internal auditor in the detection of fraud and accounting errors.