مجلس الإدارة و إسهاماته لحوكمة فعالة للشركات : دراسة نظرية تحليلية

Abstract EN

In this research, we discussed the Board of Directors as one of the most important internal mechanisms stipulated in the various researches in the field of corporate governance, especially the theory of the Agency.

The Board should have a number of quantitative and qualitative characteristics such as the independence of most members and the diversity of its structure.

And the effectiveness of this body is fully linked to the role of monitoring as the most important role to preserve the assets of all shareholders and to strictly control the work of the managers, in addition to the need to strengthen its performance in the work of specialized committees in order to contribute to the achievement of good corporate governance.