دور الإفصاح المحاسبي في تفعيل حوكمة الشركات - دراسة حالة مؤسسة نفطال بولاية المدية

Abstract

The study aims to adress in general the topic of the hour, Which is corporate governance and the relatioship between it and disclosure, How disclosure affets governance of the activation of govarnance , As well as the nature of the accounting disclosure applied in the financial statements of the naftal corporation in the range, And to achieve the objectives of the study according to the scientific methodology, A questionnaire list was prepared for the research problem, And it was distributed to the study sample in the naftal fondation, with the aim of information the neccessary data and information and analyzing it using the statistical program Spss using inferential descriptive methods,To test the validity of the study's hypotheses, which are represented in the compliance with the governance disclosures and the quality of disclosure in Naftal Corporation