أثر حوكمة الشركات على جودة المعلومات المحاسبية و الإفصاح المحاسبي : دراسة تطبيقية على عينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية

الملخص EN

The research aims to testing the effect of corporate governance on the quality of accounting information and accounting disclosure through study on a sample of industrial companies listed in Iraq Stock Exchange .The study used descriptive analytical approach by using a questionnaire to collecting the data of the study, and then by using the SPSS, we found a set of recommendations such as that corporate governance have a main role in achieving the quality of accounting information.

While corporate governance has not been able to providing effective level of ingredients accounting disclosure, and there was a positive relation between corporate governance and the quality of accounting information and accounting disclosure