مساهمة الإفصاح المحاسبي في تخفيض عدم تماثل المعلومات والحد من تضارب مصالح مختلف الأطراف الفاعلة مع المؤسسة

Abstract EN

Accounting disclosure is so important in preparing and presenting the necessary and appropriate accounting as well as financial information in the financial reports of the institution, and by considering the information as the mirror of the institution and a means of communication with multiple categories of different levels, needs and positions, the attention to the requirements of accounting disclosure has increased, and this is by setting foundations and rules that determine the minimum level of accounting disclosure ( legal disclosure), through this study we seek to highlight the role of accounting disclosure in reducing the conflict of interests of various actors with the institution, as well as in reducing the asymmetry of the disclosed information.