دور الإفصاح المحاسبي في تفعيل حوكمة الشركات في المؤسسة الإقتصادية دراسة حالة ملبنة طوملي بوسكن المدية

Abstract

Accounting disclosure is one of the tools that help in activating governance in companies and institutions, as the disclosure of accounting and financial information in a detailed and transparent manner is vital to the practice of sound governance. Accounting disclosure helps stimulate financial responsibility in management and control and enhances the company's credibility,By providing investors and the public with accurate, transparent and appropriate information about the status and performance of the institution, disclosure helps to enhance trust and reliability. In this way, accounting disclosure helps to enable everyone to understand the organization's management methods and business and allows them to make the right decisions in this regard.