دور حوكمة الشركات في تخفيض مشكلة الوكالة من خلال دورها في التأثير على الهيكل المالي : دراسة حالة مجمع الفندقة سياحة و حمامات معدنية

الملخص EN

This study aimed to know the role of corporate governance in reducing the problem of the agency through its role in influencing the financial structure, where included the companies affiliated to the hotel, tourism and spa during 2014-2017, Based on the questionnaire to know the extent of the application of the principles of governance and find a governance index, which includes five basic principles, As well as relying on the financial statements of the study sample companies to measure the financial structure of financial leverage, also used a simple linear regression model to test the hypotheses of the study.

The study concluded that there is a statistically significant positive effect between some principles of corporate governance and financial leverage.Therefore, the study recommended that corporate management increase compliance with the requirements of corporate governance in order to reach the optimum percentage of financial structure at the lowest cost to the agency.