أثر حوكمة المؤسسات في تفعيل الإفصاح المحاسبي : دراسة ميدانية

الملخص EN

Enter The study aims to highlight the importance of stressing the need to apply the concept of corporate governance in the Algerian economic environment and to benefit from it in developing accounting practices, including accounting disclosure.

Consequently, accessing the quality of financial reports that will positively affect the decisions of investors, and maintaining the continuity of the success of these companies and their economic reputation.

This study found that corporate governance has a positive impact on the institution of the study sample by activating accounting disclosure and ensuring the quality of financial reports.