دور حوكمة الشركات في تحقيق جودة المعلومة المحاسبية - دراسة ميدانية

Abstract

This studydealtwith the increasinginterest in the concept of corporategovernancefollowing the recurrentfinancial crises thatled to the bankruptcy of manycompanies due to the failure to show the real data and information th at express the financial conditions of economicunits, whichled to the loss of confidence in the accounting information contained in the financialstatements, and Consequently, the loss of accounting information for the most important elementthatdistinguishesit (quality).Therefore, corporategovernance has become the antidote to corruption. All thisconfirms the existence of a closelyrelatedrelationshipbetween the application of governanceprinciples and the quality of accounting information, as they are consideredtwosides of one currencythat affect and are affected by the other. The fieldstudywascarried out by analyzing a questionnaire thatwaspresented to a selectedcommunity, using the SPSS statistical packages program, and the studyconcludedthatcorporategovernanceplays an important role by applyingitsprinciples and activatingitsaccountingmechanismsthat are reflected in the level of quality and transparency of accounting information.