فاعلية الإفصاح المحاسبي في تقليل الفساد المالي و الإداري منظور إداري محاسبي تطبيقي في عينة من المصارف في محافظة بابل

الملخص EN

The study focused on reducing the chances of administrative and financial corruption in a sample of Iraqi banks in the city of Babylon, by means of accounting disclosure, which aims to demonstrate and provide the necessary information for the economic units of the parties that have financial interests and future with those economic units where information is displayed lists and financial reporting language understandable the reader conscious and without misleading as it elsewhere benefit decision maker in the decision-making rational being disclose material facts affecting enough on the assessment carried out by the beneficiary of this information, has been focusing on the variables of transparency and disclosure informational, the study found the conclusions was most important is that there is an inverse proportional relationship between the accounting disclosure mechanisms and administrative and financial corruption made a transparencyc mechanism informational disclosure mechanism.