العلاقة بين آليات حوكمة الشركات و مؤشرات جودة التقارير المالية : دراسة إمبريقية

الملخص EN

The research aims to study the relationship between mechanisms of corporate governance and indicators of financial reporting quality using data of 123 companies listed in the Egyptian stock market for a time series from 1999 to 2017 to measure financial reporting quality for each company through six measures of financial reporting quality are: Accruals quality; Earnings persistence; Earnings Predictability; Earnings Smoothness; Value Relevance; Timeliness.