أثر تطبيق الحوكمة على الإفصاح المحاسبي وجودة التقارير المالية في الشركات

Abstract

This research aims to show the effect of corporate governance application on accounting disclosure and the quality of financial reports, To clarify this, we relied in our theoretical study on a set of primary data, including books, references, and studies on Accounting disclosure and corporate governance, In addition to the principles issued by international bodies and organizations related to the subject of research Similar to the OECD Corporate Governance Principles, In order to enhance the study, we distributed a questionnaire to a group of companies that practice corporate governance and those with experience and expertise. Through this research, we reached a set of results, perhaps the most prominent of which is that the relationship between accounting disclosure and corporate governance is a two-way relationship. So that corporate governance contributes to improving and upgrading the level of accounting disclosure through its various internal and external mechanisms, It works to provide disclosure and transparency standards by including the financial statements on all information necessary to give a clear picture of the status and activity of the company, Which leads to increase the credibility of the financial statements of companies and gain a good reputation, which raises confidence in all relevant parties, On the other hand, it can be said that raising the level of accounting disclosure works to support and increase the effectiveness of corporate governance, as the principles of corporate governance include the principle of disclosure and transparency, as well as raising the quality of financial reports.