حوكمة المؤسسات كآلية لتعزيز الإفصاح المحاسبي و جودة التقارير المالية لغرض إدارة المخاطر : دراسة تجربة أن سي أ رويبة في مجال حوكمة المؤسسات

Abstract EN

This study aims to examine the extent of the application of corporate governance and its impact on the effectiveness of the accounting disclosure and existence of financial reporting, through a descriptive approach and analytical approach.

Where exposure to the general framework for corporate governance was generally interpreted, in addition of the accounting disclosure and the quality of financial reporting in particular, the relationship between the rules of corporate governance and accounting disclosure, as well as the impact of corporate governance rules on the quality of financial reporting.

With regard to the field, it has been tested over the application of corporate governance through the embodiment of corporate governance rules and that was possible by using a survey distributed to a group of related parties to corporate governance, where they were conducting this experiment on the company to N.C.A - Rouiba by the fact that it has a good experience in the field of corporate governance practices.

The study concluded a set of results, most notably the existence of a strong correlation between the rules of corporate governance and the effectiveness of the accounting disclosure and the quality of financial reporting in addition to the existance of a field guide from the reality of Algerian companies prove that influences in the effectiveness of accounting disclosure and the quality of financial reporting are due in large part to the extent embodiment of the concept of corporate governance.