انعكاس تطبيق قواعد حوكمة الشركات على الإفصاح المحاسبي و جودة القوائم المالية

الملخص EN

This study aims mainly to highlight the reflection and impact of applying corporate governance rules on accounting disclosure and the quality of financial statements.

In order to achieve the established objectives, the descriptive approach was used to describe the various governance procedures and their impact on the financial statements.

The study concluded that the accounting disclosure is a basic requirement that has emerged from the necessities of governance.

The existence of a solid and effective basis for corporate governance works to enhance the level of accounting disclosure and thus raise the level of transparency and accuracy in the information appearing in the financial statements.