أثر تطبيق مبادئ حوكمة الشركات على جودة الإفصاح المحاسبي

Abstract EN

Occurred during the recent years, a series of financial crises and stalled many companies and the spread of financial corruption which, due to lack of management to good practice in monitoring and supervision, as well as lack of transparency and non-disclosure of accounting information and financial reflect real situation of the companies.

This has resulted in a lack of confidence in the financial markets fabricated and departure of investors about them, as well as in the offices of the accounting and auditing result of a lack of confidence in the information contained in financial reports published by companies, which led to the need for a mean that returns back the confidence and ensure the quality of financial reporting, credibility and strengthen the accounting disclosure, and through the application of corporate governance which concerned with an integrated set of standards and principles that must be taken into account in the company to ensure its success and achieve the purpose, and on the other hand, provide information needed by the various interested parties concerned, through financial reports is characterized by high quality.