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العنوان
أثر تطبيق قواعد حوكمة الشركات على جودة التقارير المالية فى ضوء القرارات الصادرة عن الهيئة العامة للرقابة المالية :
المؤلف
السلخ، محمد مسعد صالح.
هيئة الاعداد
باحث / محمد مسعد صالح السلخ
مشرف / محمود السيد الناغى
مشرف / عباس احمد رضوان
مشرف / فاروق جمعه عبدالعال
الموضوع
حوكمة الشركات. المحاسبة. التقارير المالية. التقارير المالية - معايير.
تاريخ النشر
2020.
عدد الصفحات
مصدر الكترونى (211 صفحة) :
اللغة
العربية
الدرجة
ماجستير
التخصص
المحاسبة
تاريخ الإجازة
19/10/2020
مكان الإجازة
جامعة المنصورة - كلية التجارة - قسم المحاسبة
الفهرس
يوجد فقط 14 صفحة متاحة للعرض العام

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from 211

المستخلص

This study aimed to demonstrate the effect of applying corporate governance rules on the quality of financial reports for companies operating in the field of securities and listed in the stock market in the financial services sector, with the exception of banks, during the period from 2014 to 2017, by applying to a sample of 18 companies. The study included three chapters, during which the researcher dealt with the scientific framework for both corporate governance and the quality of financial reports, in addition to an analysis of the relationship between corporate governance and the quality of financial reports, taking into account the nature of companies operating in the field of securities and the laws regulating them and the rules issued by the Financial Supervisory Authority. In the field of corporate governance working in the field of securities, in addition to the applied study. After conducting this study, the researcher concluded that there is a significant impact of both the size of the company and the application of the modified Egyptian accounting standards 2015 and the size of the Board of Directors on the quality of financial reports. The existence of a significant impact for each of the characteristics of the board of directors and the characteristics of the audit committee, represented in (the size of the audit committee, the number of The chairman of the board, the audit committee, the percentage of females in each of the audit committee and the board of directors, the duplication of the executive director, the percentage of board members owning shares in the company and the formation of the committee and the council from an even or odd number of members. Companies and the size of the audit office and the change of the auditor on the quality of financial reports.