أثر تطبيق مبادئ حوكمة الشركات على مصداقية القوائم المالية : دراسة ميدانية

الملخص EN

As a result of poor accounting disclosure and a low degree of confidence in the credibility of financial statements as well as weak oversight, it has necessarily become urgent to apply mechanisms to restore confidence to the beneficiaries, from financial statements the credibility of the content of these lists, among which is the concept of corporate governance, which has become an important indicator for eliminating such crises.

In the light of the nature of the study and the objectives we seek to achieve, the descriptive and analytical approaches have been used to describe and analyse corporate governance and its impact on the credibility of financial statements, relying on the method of questionnaire and interview in order to identify the opinions of professionals and academics.

After analysing the questionnaire, our findings were reassuring and the indicators were good, all of which indicated positive trends, i.e.

corporate governance had a positive impact on the credibility of the financial statements that its users made to make the right decisions.