دور تطبيق الحاكمية المؤسسية في جودة الأرباح : من وجهة نظر مديري الدوائر المالية في الشركات الصناعية العاملة في محافظة رام الله

الملخص EN

This study aims at identifying the role of applying the corporate governance in the quality of the profits from the perspective of directors of financial departments in industrial companies operating in Ramallah governorate.

To achieve this, a questionnaire was designed that included (30) paragraphs.

(42) questionnaires were distributed among the directors of financial departments in the industrial companies in Ramallah district.

The Statistical Analysis Program (SPSS) was used in analyzing the questionnaire data to extract the analysis results.

The study has been able to reach several conclusions, including: Corporate Governance helps all information necessary for accounting reports and financial statements to be disclosed and transparent in order to protect the interests of depositors and safeguard the interests of the other categories.

The study has come up with a number of recommendations, including: We need to focus on the independence of the members of the Board of Directors of Public contribution, the separation of ownership and management in companies, the importance of forming special committees to deal with internal auditing in corporate governance so as to contribute effectively in helping the companies achieve their goals.