أثر حوكمة الشركات في جودة التقارير المالية : دراسة تطبيقية على هيئة الأوراق و الأسواق المالية السورية

الملخص EN

This study aims to measuring the level of compliance with the application of the rules of corporate governance in the Syrian Securities and Exchange Commission and testing the extent to which the published reports of the companies listed in the Syrian Securities and Exchange Commission enjoy quality through the extent of their practice to manage profits.

Quality of financial reporting.

The study was applied to a sample of (12) banks listed in the Syrian Securities and Exchange Commission for the period (2009 - 2015).

In order to achieve the objectives of the study, the researcher adopted the preparation of acorporate governance index that includes the basic provisions of the applicable rules of governance in the Securities and Exchange Commission (8) base of each rule containing a number of sub-items.

The researcher also used the modified Jones model to measure profit management in banks.

The sample of the study, which is used to denote On the quality of the Reports.

Thus, the impact of governance on the quality of financial reports was tested using regression analysis.

The study found a commitment to apply the rules of governance by 80% The study found a statistically significant impact of governance on the quality of financial reports.