تأثير التطبيق الفعلي لمبادئ حوكمة الشركات على تحقيق جودة التقارير المالية في المؤسسات الاقتصادية: دراسة ميدانية في المؤسسات الاقتصادية بولاية تبسة

Abstract EN

The study aims to attempt to identify the extent to which the actual application of corporate governance principles in economic institutions affects the quality of financial reporting at the level of certain economic institutions in the state of Tebessa, from the preparation of a questionnaire in the collection of data from a simple sample of 52 employees at the level of these institutions, and it was statistically processed by the statistical analytical program SPSS.

the study found several findings and recommendations, the most important of which is that the application of the principles of corporate governance contributes to the quality of financial reports.