دور الحوكمة و أهميتها في تفعيل جودة و نزاهة القوائم المالية

Abstract EN

Great attention has been given to the concept of corporate governance in recent years, due to the impact of financial crises, which led to the bankruptcy of many companies, like Worldcom and Enron, a result of the non – application of accounting principles and the lack of transparency and do not disclose the information that reflect the financial situation of the economic entities, which led to a loss of confidence in the accounting information contained in the financial statements.

The study aims at showing the importance of corporate of governances to activate the quality and integrity of financial reports.

Through dealing with the concept of governances, its principles, we also trait the financial statements and the qualitative characteristics that should be enjoyed, and we have finished our article addressing the corporate governance relationship between disclosure and the quality of financial statements.