مجلة أبحاث ودراسات التنمية - Revue Recherches et Etudes en Développement -
Volume 12, Numéro 2, Pages 440-457
2025-12-31
The Impact Of Corporate Governance Mechanisms On The Quality Of Financial Reporting - Study Of Some Algerian Companies -
Authors : Sounoussaoui Ilhem . Boudrama Mostefa .
Abstract
The study aimed to measure the impact of applying corporate governance mechanisms on achieving the quality of financial reports through a field study of some companies. The study addressed the concept of governance, its importance, its principles and mechanisms, the parties involved in its implementation, and its role in achieving the quality of financial reports. This study was conducted by preparing a questionnaire specifically designed for this purpose. The statistical analysis program was used to analyze the data and test the hypotheses. The study reached a number of conclusions, the most important of which is that financial reports are among the most important decision-making tools in companies. Therefore, to achieve transparency and credibility, governance mechanisms must be relied upon, as they impact transparency and reduce financial and accounting manipulation.
Keywords
Corporate governance ; corporate governance mechanisms ; quality of financial reporting ; qualitative characteristics of accounting information
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