أثر تطبيق قواعد الحوكمة على الإفصاح المحاسبي و جودة التقرير المالي : دراسة ميدانية على الشركات المدرجة في سوق الخرطوم للأوراق المالية

الملخص EN

Abstract This study has tackled thoroughly the impact of applying the rules of corporate governance on the accounting statement and the quality of financial report in the stock companies in Khartoum.

Therefore, the concept of corporate governance and its importance, objectives and rules have been dealt with, as well as the effect of the accounting statement and the quality of financial reports.

In this study, the researcher has used the analytical descriptive method through collecting the data by preparing a questionnaire distributed to (150) members of the board of directors and executive managers in the stock market in Khartoum.

The researcher has employed the statistical analysis (SPSS) and hypotheses.

The study has resulted in the following findings: The application of corporate governance has contributed greatly in enhancing the role of the accounting statement and the quality of financial reports.

In addition, the development of the culture of corporate governance has improved the situation of the companies towards achieving the desired objectives.

The research has also emphasized the necessity of providing the required components for implementing corporate governance through establishing a professional and administrative structure based on the credibility of the board of directors and executive managers.

The research has come to the following recommendations: the necessity of deepening the concepts and rules committed by the organization of economic cooperation and development through holding training courses for following up and updating the sound rules of corporate governance.

Moreover, it is necessary to set up an ad hoc committee for observing the rules and criteria of corporate governance.

It is also essential for spreading the concept and culture of corporate governance among the relevant parties, along with issuing publications and instructions which reflect the commitment to the rules and principles of financial community.