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THE EFFECT OF APPLICATION THE RULES OF CORPORATE GOVERNANCE ON THE QUALITY OF FINANCIAL REPORTS | ||
| AL-TAQANI | ||
| Article 1, Volume 26, Issue 4, 2013, Pages 0-0 | ||
| Authors | ||
| Ali A.ghani Al-laith; Younis A. Al-shobaky; Yousfe N. Al-hamdan | ||
| Abstract | ||
| Reflected the technological developments taking place in the world in the economic system on the accounting and economic changes and developments in the business environment have had their impact on accounting and on the appropriateness of financial reporting in its current form and the rules that are on the basis of achieving the objectives of dealing with those reports in terms of quality and confidence of the customers of those reports and findings of this study to several conclusions and recommendations of the most important of which there is lack of familiarity members of boards of directors in the business rules and objectives of governance and there is not convinced some administrators project the importance of governance and their effects and there is significant impact of governance on the quality of financial reporting and develop a manual and limited to all projects and determine the rules of governance clearly explained with a smooth and giving employees the courses in the mechanisms of action within the principles and rules of governance. | ||
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