الحوكمة الرشيدة و أثرها على موثوقية البيانات المالية لشركات الخدمات المالية المدرجة في سوق الكويت للأوراق المالية

الملخص EN

This study aimed to figure out the good governance and its impact on the reliability of the financial statements of the financial services companies listed in the Kuwait stock exchange.

to achieve the objectives of the study, the descriptive, analytical approach was adopted through preparing and distributing questionnaires to a sample of (120) senior and middle leaders in the financial services companies listed in the Kuwait stock exchange under the titles (chairman, CEO, general manager, financial manager, and financial supervisor).

after conducting the statistical analysis through using the (SPSS), it was found that the financial services companies listed in the Kuwait stock exchange are concerned with applying the principles of good governance to a high degree, the financial services companies listed in the Kuwait stock exchange are also interested in achieving high levels of reliability of their financial statements for companies, and that the application of the principles of good governance by the financial services companies listed in the Kuwait stock exchange contributes to improving the reliability of the financial statements of companies by (64.6%).