دور حوكمة الشركات في تطبيق قواعد الشفافية و الإفصاح المحاسبي

Abstract EN

This research paper aims to highlight the role of corporate governance in building trust in the information that companies report, and in particular the accounting information in appears in financial reports, in order to raise the accounting disclosure level which is necessary for the transparency of accounting information. The accounting aspect of corporate governance shows that the principle of disclosure and transparency is the core of governance, because of the direct or indirect relationship between this principle and other governance principles.

But the accounting disclosure may face some problems that are often related with confession and accounting measurement.