مدى تطبيق حوكمة الشركات و دورها في تحسين الأداء المالي باستعمال مؤشرات نسب السيولة : دراسة حالة مؤسسة سوكوتيد خلال الفترة (2017-2020)‎-وحدة يسر

الملخص EN

This study aims to highlight the extent of the application of corporate governance and its role in improving the financial performance of the institution using the indicators of liquidity ratios in light of the efforts to develop the management of Algerian institutions, as corporate governance is one of the international principles of the rules governing the management of the company because of its rational principles and depends on A legal and regulatory environment that includes disclosure and transparency that works on efficient use of economic resources to achieve the goals set by the company and strive to improve financial performance.

The study concluded that the application of the principles of corporate governance in the SOCOTIED Corporation did not affect the financial performance in general, although there is great keenness to apply them by the Board of Directors, and this was shown to us through the application of the principle of the tasks and responsibilities of the Board of Directors to a high degree, until the performance of the institution was Low during the period (2019-2020) in which the principles of corporate governance were applied in the institution, and this may be due to the legal environment and the public nature of the institution, which limited the impact of governance principles on the financial performance of the institution.