مجهودات الهيئات الدولية لتقليص الفجوة المعلوماتية بين الإدارة و المساهمين في ضوء نظرية الوكالة

الملخص EN

Many contributing companies in the world have been exposed to severe financial administrative problems was caused by the deregulation of its managers of ethics in the performance of the accounting task entrusted to them, which made them use complex and fraudulent accounting methods in the shadow of the owners of capital for the control of these managers, this is explained by agency theory.

This study aims to identify investigating some international institutions efforts that denounce the need for corporate management to conduct ethics in performing accounting work, taking consideration that ethics subject is one of topics that must be adopted when performing any work, not to mention when it concerned with accounting work and because corporate management has ethics means that the financial statements prepared by that organization should have such ethics since many international institutions are seeking to solve trust crisis between management and shareholders and to reduce management's opportunism in terms of acquiring information and achieving personal interest in the joint stock companies.

In order to achieve this goal , the provisions of some international bodies has been discussed with regard to condemnation need for companies management to be ethical in order to reduce the information gap between management and shareholders.