تفعيل حوكمة المؤسسات و تخفيض عدم تماثل المعلومات في الأسواق المالية : نموذج لجودة المعلومات وفقا لمعايير التقارير المالية الدولية

Abstract EN

The investment in financial market and the control of businesses require the possession of information about the listed companies; its quality and quantity depend on the financial accounting system that produces it.

This paper aims to discuss the most important international standards in terms of the information provided to stakeholders, focusing on the specific characteristics of the accounting information prepared by the financial accounting standards board.

We find that: the lack of honesty, clarity and precision of accounts makes investors unable to make the right decisions; the quality of the accounting information provided to external users in a timely manner reduces their uncertainties; help them to exercise their activities, to achieve their objectives through corporate governance.

Finally, we extract a theoretical model based on international standards to increase the efficiency of information and rationalization of decisions.