أثر تطبيق مبادئ حوكمة الشركات على الإفصاح المحاسبي : دراسة تطبيقية

الملخص EN

This study aims to highlight the importance of applying the principles of corporate governance and its role in imparting confidence in the accounting disclosure of information in the financial statements by presenting the concept of governance, its principles and the objectives of the accounting disclosure through two theoretical axes and an application axis by analyzing the answers of a questionnaire, through which we concluded that the application of principles Governance is of great importance through the role it plays in helping managers in controlling and managing institutions and companies, and it has a great impact on increasing confidence in the information provided by increasing disclosure and transparency.

Therefore, efforts must be intensified and corporate managers 'awareness in order to apply the principles of governance to increase disclosure and thus provide a kind of Confidence, which increases prospective investors and the reassurance of existing investors.