مجلة المنتدى للدراسات والابحاث الاقتصادية
Volume 9, Numéro 2, Pages 593-604
2025-12-07

Governance Mechanisms As A Means To Improve Disclosure And Enhance The Quality Of Financial Reports



Authors : Bousselama Khadidja . Filali Tarek .

Abstract

The purpose of this study is to highlight how corporate governance can serve as a foundation for improving the quality of financial reporting within business organizations. To achieve this objective, the descriptive-analytical approach was adopted, involving a review of relevant literature and an analysis of the impact of corporate governance mechanisms-such as board independence, audit committee effectiveness, and ownership structure transparency-on the quality of financial reports in terms of timeliness, relevance, reliability, and understandability. The study concludes that emphasizing institutional adherence to corporate governance principles positively affects the quality of financial reporting and enhances users’ confidence. Overall, corporate governance plays a crucial role in improving the quality of financial reports and guiding users’ decision-making.

Keywords

Governance ; Financial reports ; Quality of information ; Transparency ; Financial disclosure

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