أثر تطبيق حوكمة المؤسسات على أدائها المالي : دراسة ميدانية لعينة من المؤسسات العمومية الاقتصادية بولاية سكيكدة

Abstract EN

This study aimed to test the impact of the obligation to apply the rules of corporate governance: the duties and responsibilities of the Board of Directors, disclosure and transparency, stakeholders, and auditing and internal control and risk management on the financial performance of economic public companies in Skikda province.

In order to realize this goal, the researcher conducted an empirical study on a sample of companies through a questionnaire directed to members of the Board of Directors, executive mangers, and the internal auditor, in eight companies in Skikda province using questionnaire well designed.

In analyzing the data, the researcher used descriptive statistical tools to test the study hypothesis in addition to regression analysis.

The study came out with the following conclusions: there is no impact that is statistically significant at 0.05 between the commitment of economic public companies in Skikda province that apply the rules of corporate governance and its financial performance as measured by the average return on assets and average return on sales each property separately.

On the other hand there is a impact that is statistically significant at 0.05 between apply corporate governance rules and companies financial performance as measured by both the average return on investment, and the average return on the right each property separately