أثر تطبيق حوكمة الشركات على جودة القوائم المالية ظل النظام المحاسبي المالي

Abstract

The purpose of this thesis is to examine the impact of applying the principles of corporate governance on the quality of the financial statements according to the Financial Accounting System “SCF”, The study attempted to highlight the contributions of corporate governance for the quality of the financial statements through the application of the principles of corporate governance under the financial accounting system “SCF” so to enhance confidence and credibility in the financial statements by improving the quality and the level of accounting information disclosure, On this basis, the study focused on measuring the impact of the principles of corporate governance on the quality of the financial statements through a random sample of companies in Setif. The results indicate that the level of implementation of the principles of corporate governance was average for the companies studied. There is also a confirmation that the principles of corporate governance contribute significantly to the development of the accounting profession that leads to the quality of the financial statements. The field study concluded that there is a statistical significant impact of the principles of corporate governance on the quality of the financial statement under the financial accounting system “SCF” but in varying degree.