أثر تبني ركائز حوكمة الشركات في تحسين موثوقية المعلومة المالية : دراسة حالة المجمع الصناعي صيدال

الملخص EN

This study aims to investigate the impact of adopting the pillars of corporate governance on improving financial information reliability in the saidal complex.

in the light of the study nature and the objectives we seek to achieve, the descriptive and analytical approach was used in order to describe and analyze the study variables.

to collect our data we have used a self-administered questionnaire about the attitudes of the specialists employees charged with the task of accounting in the complex.

60 individuals were selected from the total community of 112 accountants and auditors.

after the analysis process, the results proved the impact of the control variable as one of the pillars of corporate governance on the reliability of financial information in the saidal complex, while the impact of the risk management and disclosure variables was not proven according to the opinions of the studied sample.