أثر آليات الحوكمة في ملاءمة و موثوقية المعلومات المحاسبية عند تطبيق القيمة العادلة : دراسة ميدانية في المصارف التجارية اليمنية

الملخص EN

The research aims to Clarify the clarify the impact of the mechanism of governance in app roiate and the reliability of accounting information when applying the fair value ; the pro blem lies throngh limiting the main purpose for this study; in Stulying if the yemeni banks realize the extent of application of gorernance mechanisms and their impact in an appropriate and the reliability of accouounting information whon appliying the fair value .

In orderto achieve the purpose of the Study, the researcher used the descriptive analytical approach by designing a questionnaire aimed all yemeni banks.

Two S amples were chosen (the Sample of internal auditors and the Sample of the accoutants in the yemeni banks) the study Samples were (٩٤)indiriduals, the questionnaire distributecl on them and then (٩٤) questionnaire were recorered by (١٠٠٪) .

we found that (٨٠)list are are analyzed by (٨٥٪).

The questionnaire included questions involved with applying the mechanisms of governance that composed of (١٤) paragraphs and questions involved with the appropriate and the reliability of accounting information which composed of (١٣) paragraphs.

There are questions that involved with the fair ralue which composed of (١٣)paragraphs.

The resulty of the research were Summarized through the statistical analysis: There is apositive Significant impact for the mechanisms of gorernance the were taken in the yemeni banks in an approprate and the reliabihity of accounting informaction when applying the fair value and the Second Statistical results.

The are no Statistical Significant differences between the views of the Study Samples (internal auditors and accountants) on the impact of the governance mechanisms in an appropriate and the reliability accountivy information on applying the fair ralue that attributed to the functional level , years of experience, academic qualificoation Scientific Specialize , and age in the banking environment.