أهمية حوكمة الشركات في ضبط ممارسات إدارة الأرباح : دراسة تحليلية نقدية

Abstract EN

This study aimed to attempt to analyze the most important contributions of corporate governance to controlling earning management practice.

Where the descriptive and analytical approach was used by presenting axes that include basic concepts of corporate governance and earning management, then a axis to describe and analyze the role of corporate governance to reduce the phenomenon of profit management, based on extrapolation of previous applied studies that included the two variables.

Introducing transparency and disclosure of information necessary for its accounting reports and financial statements, with the aim of protecting the interests of depositors and the interests of other groups.