أثر تطبيق قواعد الحوكمة على الأداء المالي : دراسة ميدانية لعينة من المؤسسات الاقتصادية بالولاية المنتدبة تقرت

Abstract EN

4.

11 The study aimed to shed light on the impact of corporate governance rules on financial performance in economic institutions, and it also aimed to know the level of each institution's commitment to the governance rules, and to achieve the objectives of the study, a questionnaire was designed for the purpose of collecting information about the institutions.

The sample of the study has been analyzing the data and testing hypotheses using the program Statistician (SPSS).

A set of results was reached where we noticed that the institutions under study apply the rules of governance to a varying degree, and there is also a positive impact of the application of governance rules (disclosure and transparency, responsibilities and tasks of the board of directors, shareholders and equal treatment among them, and stakeholders) on the financial performance, where it was greater The arithmetic mean of the corporation's relationship with its stakeholders was 4.

11.