حوكمة الشركات و أثرها على تحسين الإفصاح المحاسبي : دراسة ميدانية على الشركات الطبية المدرجة بسوق الكويت المالي

Abstract EN

The goals of the research are to demonstrate the impact of risk management and internal control in improving the level of accounting disclosure, clarifying the impact of shareholders' rights in improving the level of accounting disclosure as well as examining the impact of the board of directors on improving the level of accounting disclosure.

the researchers came up with a set of results, including: companies' commitment to shareholders' rights has led to increased accounting disclosure, and the study revealed that the classification and follow-up of the company's internal risk management and follow-up risks, which limited its occurrence and also work the management of the company within a comprehensive plan of supervision and oversight to achieve the required issue, from the recommendations of the research: ensuring that the company's board of directors performs its full functions to increase accounting disclosure, the company continues to be effective in managing risks to improve accounting disclosure, and provide the company with the agenda of the general assembly of shareholders so that they can see the integrated business report on the company's performance.