مقومات تطبيق قواعد حوكمة المؤسسات و تأثير ذلك على الإفصاح المحاسبي : دراسة ميدانية

Abstract EN

The main objective of this study is to provide the availability of the elements for the application of the rules of governance in economic enterprises and their impact on the levels of disclosure of these enterprises, and this study addressed the description of the most basic concepts of governance rules, as well as the experience of the jars in relation to corporate governance, in addition to the extent of The impact of both disclosure and the quality of financial reports by these rules, thereby clarifying the interrelationship between them.

As for the field side, the relationship between the rules of corporate governance and its role in activating accounting disclosure has been tested, based on a questionnaire distributed to several economic enterprises.

The study reached a set of results, the most important of which was despite the existence of the elements for the application of the rules of governance by economic enterprises in Algeria, but it still needs to be further developed and followed up on all the developments related to the application of the rules of governance and the drawing of its concepts in the deepest, and finding The environment is right for them, and this can only be achieved through the presence of active financial markets.