مساهمة حوكمة الشركات في تحسين جودة القوائم المالية

Abstract EN

This study aims to enable the effective application of corporate governance through the principles and dimensions of corporate governance, and to benefit from this in improving the quality of financial statements, as these financial statements are considered to be one of the basic foundations clarified and organized at the same time for the relationship between managers and partners, but these are In fact, the information is in the hands of the managers and the disclosure of this information in the financial statements limits to a certain degree of its authentication because the large number of accounting and financial information in the institution enables to withhold some information that serves the managers and conflicts with the interests of the partners.

The importance of the study lies in the importance of applying corporate governance through accounting disclosure and achieving the quality of accounting information, and corporate governance leads to increasing the confidence of the users of financial statements by improving the quality of financial statementsKey words: corporate governance, principles of corporate governance, stages of application of corporate governance, financial statements, quality of financial statements, qualitative characteristics of the quality of financial statements