Governance corporate and its importance in improving the accounting information quality
Journal: Journal of Economic Growth and Entrepreneurship (Vol.2, No. 1)Publication Date: 2019-02-28
Authors : Kaddouri Houda Soltane Lechlach Aicha;
Page : 1-23
Keywords : Corporate governance; accounting information quality; transparency and credibility;
Abstract
Because of the requirements of the current universal economy the orientation towards the corporate governance was considered as a need and a must. Since the collapse of many institutions and their inability to fulfill its commitments. Through the determination of an effective frame work and the improvement of its functions especially the accounting position which provides an expressing scope for economic processes about certain foundation in a specific amount of time. Because of the extreme importance that the accounting information is acquired in decision making within the foundation. We are endeavoring through this research paper to answer the following question : what is the role of corporate governance in achieving the quality of accounting information ? We will try to focus on the showing of the corporate governance mechanisms and the effectiveness of its role in the accounting information credibility which reflected positively on the agents economists confidence and all financial statement users in general.
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