أثر آليات حوكمة الشركات في جودة الإفصاح المحاسبي

الملخص EN

The study aims to test the impact of corporate governance mechanisms on the quality of accounting disclosure.

The study sample consists of 81 accountants and auditors in Iraqi companies.

With regard to the variables of the study, they are the mechanisms of corporate governance represented by the characteristics of the board of directors as an independent variable and the quality of accounting disclosure as a dependent variable.

A descriptive analysis was conducted to measure the validity and reliability of the questionnaire questions and to calculate the arithmetic averages of the responses of the sample members to the questionnaire questions.

We found the values of the Pearson correlation coefficient for the relationship between corporate governance mechanisms and the quality of accounting disclosure, and the regression analysis method was used to measure the significant impact of the independent variable (corporate governance mechanisms) on the dependent variable (the quality of accounting disclosure), and the results indicate a strong and significant impact of corporate governance mechanisms.

on the quality of accounting disclosure.