دور محاسبة القيمة العادلة في تعزيز حوكمة الشركات

Abstract EN

The objective of this study was to identify the contribution of fair value accounting to the achievement and enhancement of corporate governance requirements.

In order to achieve the objectives of this study we conducted a survey about the opinions of accountants in Algeria.

This study concluded that the application of fair value accounting contributes to the quality of accounting information which is reflected positively on corporate governance through enhancing the principle of disclosure and transparency, which is one of the most important principles of corporate governance