أثر وجود نظام فعال و محكم لقواعد الحوكمة على جودة الافصاح المحاسبي

Abstract EN

This study aimed to know the impact of an effective and tight system of governance rules on the quality of accounting disclosure, The study concluded that there is a correlation between the study variables and the existence of an effective and tight system for the rules of governance and the quality of accounting disclosure, and the results show that the presence of an effective and tight system for the rules of governance affects the variable of improving accounting disclosure by 23% and that the rest of the effect is due to other factors, The study recommended the need to enhance the process of improving the use of resources and their optimal exploitation, and the need to encourage companies to pay attention to increasing the confidence of users of financial statements, and academic and training interest in this field