الإفصاح و الشفافية في إطار حوكمة الشركات و أثره في تحقيق جودة المعلومات في القوائم المالية : دراسة ميدانية

الملخص EN

This study aims to identify the application impact of disclosure and transparency principle as one of the most important of corporate governance principles on the information quality in financial statements in economic institutions for this reason questionnaire was designed depending on OECD principles with regard to disclosure and transparency,and it distributed on random sample which consists 30percon.

The study use SPSS 19.0 to deal the data and test hypotheses The study reached that there is no relationship between disclosure and transparency and the availability of qualitative characteristics of information in the institutions under study,it has recommended that it should be work to increase the level of disclosure and transparency Keywords : Corporate governance,disclosure and transparency,information quality in financial statements