أثر تطبيق حوكمة الشركات على جودة المعلومات المحاسبية
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Date
2013
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Publisher
Université de M'sila
Abstract
Nowadays, there is a growing concern
about corporate governance due to many reasons,
the most important among them, administrative and
financial corruption that characterized several big
firms; as well as financial crises that affect major
economic sectors around the world and which their
repercussions are still ongoing up to now. There is,
also, some skepticism about a lot of companies
seeking to mergers and acquisitions.
Several studies and researches have shown
that the management of many companies such as
(Enron, World Com, ...) used some of the
accounting and financial practices in order to hide
the facts from stakeholders. Those companies
colluded with major audit firms to hide and distort
the information associated with the operational
performance, funding and investment, causing
damage to investors, financial markets and the
economies of nations.
Therefore, this study aims to clarify the
impact of corporate governance on the quality of
the accounting information contained in the
financial reports. In order to achieve this, we will
discuss the concept of corporate governance and its
goals, as well as the principles on which it is based.
Finally, we will try to highlight how corporate
governance can improve the quality of accounting
information.
This study concluded that the primary
motivation for the application of corporate
governance is to restore confidence in the
accounting information, and that this can only be
achieved by:
- Ensuring the application of the
accounting and auditing standards,
- Enhancing the role of the external
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Keywords
corporate governance, the quality of accounting information, financial reports