دور المنظمات و الهيئات الدولية في تأصيل حوكمة الشركات

Abstract EN

This study aimed to identify the most important efforts made by international organizations and bodies to root and activate corporate governance, and each of the Organization for Economic Cooperation and Development, in partnership with the International Monetary Fund, the World Bank, and professional associations, had a prominent role in establishing a set of guiding principles to be references for use in organizations Business, similar to activating it also in Islamic financial institutions.

Perhaps the most prominent bodies in this field are the International Islamic Rating Agency and the Central Bank of Malaysia.

These efforts resulted in many important laws and amendments to activate corporate governance.

The study showed several results, including that the financial crises and successive collapses of major companies were the main motive for paying attention to this concept and trying to increase its activation through unifying standards and principles aimed at the proper application of corporate governance.

The study also recommended that scientific and professional bodies responsible for formulating and issuing accounting standards A comprehensive vision of developments in the economic environment, as well as the ability to take all measures, including issuing or amending standards and principles that would confront crises and limit their negative effects on companies.