إسهامات مجلس الإدارة في تفعيل الإفصاح المحاسبي

Abstract EN

This study aims to identify the board of directors and what is related to the theories that explain its work, and then highlight the contribution of the board of directors to activating accounting disclosure through studying the impact between the board of directors and accounting disclosure, as well as clarifying the role of its responsibilities, especially the responsibility related to the institution’s annual report as well as the responsibility associated with publishing the budget list and a list of score calculations.

this study found that the board of directors contributes to improving accounting disclosure through its financial responsibilities and discussing the financial statements before their approval, which increases the credibility and fairness of those lists.