استخدام آليات حوكمة الشركات للحد من الممارسات السلبية للمحاسبة الإبداعية : دراسة حالة مجمع صيدال

Abstract EN

The study aims to identify the role of using corporate governance mechanisms in limiting negative practices of creative accounting, and that is through a field study of the Saidal Complex in Algeria, and this study was divided into two parts, a theoretical part in which we tried to surround all theoretical aspects of the subject of the study, and an applied part we used It contains the questionnaire as a data collection tool and the SPSSv26 statistical program for data analysis.

After study and analysis, we concluded that the use of corporate governance mechanisms works to create and enhance a professional ethical environment and achieve credibility in all practices through the characteristics of governance (transparency, disclosure, discipline, responsibility), in addition to contributing to the protection of stakeholders, which leads to the reduction of practices The negative of creative accounting.