الحوكمة كآلية لرفع مستوى الإفصاح الاختياري في القوائم المالية : دراسة حالة المؤسسات الاقتصادية المدرجة في بورصة الجزائر

الملخص EN

Corporate governance is one of the most important pillars of a strong disclosure system that protects the rights of shareholders and investors and ensures management behavior.

Corporate governance relies on a set of mechanisms to develop an effective regulatory system that improves the quality of financial reporting.

A model proposal was proposed to identify the impact of governance mechanisms on the level of disclosure in the financial statements of listed companies on the Algiers Stock Exchange.

Five mechanisms were selected for testing in this study: size of the board of directors, independence of board members, separation between the role of the general manager and the chairman , Quality audit, company size).