أثر الآليات الداخلية للحوكمة في الحد من ممارسات إدارة الأرباح على مستوى المؤسسات الاقتصادية

Abstract EN

This study aimed to find out the impact of the governance internal mechanisms in reducing earnings management practices at the economic institutions level; and to achieve the objectives of the study, a questionnaire was designed for the purpose of collecting information, and the data were processed using the SPSS (V26) for analysis and interpretation.

The study found a set of findings that there is good awareness by according to the respondents of the importance of applying internal mechanisms of governance in institutions, because they have a very effective role in enhancing the quality of financial reports, yet one of the findings is that the internal audit mechanism is the only one that has an impact on reducing the management practices of profits; so that it ensures the accuracy and integrity of financial reports; and it prevents and discovers the use of earnings management methods.