دور تطبيق مبادئ حوكمة الشركات على تحقيق شفافية المعلومات المحاسبية : دراسة تطبيقية على الاتصالات السعودية STC

الملخص EN

This study aimed to investigate the role of principles corporate governance in achieving the transparency of accounting information at STC communications companies in the Kingdom of Saudi Arabia.

The model was build and development of hypotheses and measurements based on the literature review of the previous studies the study used the method of comprehensive inventory to collect data through the questionnaire.

80 questionnaires were analyzed.

For the analysis of data and hypotheses testing, a descriptive statistical method was used (frequencies, percentages, deviations,) and analytical statistical methods (Exploratory Factor Analysis, Confirmatory Factor Analysis, Pearson correlation and path analysis) through the statistical package for social sciences (SPSS) program.

The results found that here is a positive relationship between fairness and the dimensions of the transparency of accounting information, there is no relationship between transparency and the dimensions of the transparency of accounting information, and that independence partly affects the quality of the transparency of accounting information.

The study recommended that the necessity of continuing to apply the dimensions of governance and strengthening this approach because it has an effective impact in achieving disclosure and transparency.

The study also recommended the need to take into account the objectivity, impartiality and transparency when disclosing the accounting information in the researched companies.