مساهمة حوكمة المؤسسات في تحقيق جودة المعلومة المحاسبية

Abstract EN

This study aims to clarify the contribution of corporate governance to achieving the quality of accounting information, by looking at the theoretical framework for both corporate governance and the quality of accounting information and highlighting the relationship between them, using the descriptive approach.

As for the field study, reliance was taken on the descriptive analytical approach, Using the form tool, it was distributed to a group of institutions in the state of Biskra, where the proportion of retrieved forms reached (61 forms), and the statistical program (19spss) was used for analysis.

This study has reached a number of results, the most important of which are: The commitment to apply the principles of corporate governance leads to more disclosure and transparency in preparing financial reports for institutions.