أثر الآليات المحاسبية لحوكمة الشركات على الرفع من جودة المعلومات المالية و كفاءة الأسواق المالية

الملخص EN

The purpose of this study is to highlight the role "Corporations Governance" could play (trough its accountancy' mechanisms) to improving the quality of financial data contained in the financial reports, which, in turn, reflected in the efficiency of the financial markets.

These mechanisms consist principally in the strict application of the standards of accountancy and audit, audit committees and interior / exterior audit.

The study drew a number of conclusions; one of the most important is the operationalization (in an integrated manner) of the accountancy' mechanisms of the Governance, which would allow an increase in statement and transparency, therefore producing financial data which will be useful for the different parts in relation with the company and reflect the trust of stakeholders and increase the efficiency of stock exchange.

For that, taking the opportunity from the Governance in development of accounting practices and developing the profession of audit will produce a more quality of financial data and will be reflected on investor's decisions and dynamism of financial markets.