أثر تطبيق حوكمة الشركات على تحسين جودة المعلومة المالية: دراسة حالة شركة مطاحن بني هارون، فرع ميلة

Abstract EN

Through this study, we aim to highlight the impact of corporate governance on improving the quality of financial information, and the role that governance plays in facing conflict within the company by activating its principles.

the study concluded that there is no significant agreement between the conceptual framework of corporate governance and the reality of practices that encourage the adoption of governance principles in the Algerian enterprise in general, and in the Beni Haroun Mills company in particular.

it can be said that adopting corporate governance principles in the institution under study affects 69% of improving the quality of financial information.