دور حوكمة الشركات في الحد من تلاعبات المحاسبة الإبداعية في شركة إسمنت تبسة

الملخص EN

This study aimed to investigate the role played by corporate governance in reducing the impact of creative accounting manipulations.

after the theoretical rooting of both variables, a statistical study was conducted by distributing a questionnaire to a random sample of Tebessa cement company workers.

the questionnaire included statements about the internal and external mechanisms of corporate governance and the extent of its contribution.

all of them in the limit of creative accounting.

the study concluded that corporate governance has a role in limiting the manipulations of creative accounting, especially with regard to the internal mechanisms of corporate governance, which had a greater impact than the external mechanisms of corporate governance.