أثر تطبيق مبادئ حوكمة الشركات في تعزيز موثوقية التقارير المالية الصادرة عن الشركات الصناعية المساهمة المدرجة في سوق عمان المالي

الحياري, عمر يوسف عبدالله (2017) أثر تطبيق مبادئ حوكمة الشركات في تعزيز موثوقية التقارير المالية الصادرة عن الشركات الصناعية المساهمة المدرجة في سوق عمان المالي. Masters thesis, جامعة الشرق الاوسط.

Text 5a0fd0725973f_1.pdf Download (1MB)

Abstract

The study aimed to assess the impact of applying corporate governance principles and mechanisms in enhancing the reliability of financial reports of industrial public shareholding companies that are listed in Amman Stock Exchange. The study community consisted of three parties, namely: financial intermediaries, financial managers, and external auditors. In order to achieve the goals of the study, the researcher followed a descriptive and analytical approach. The questionnaire of the research was designed and distributed among a purposive sample consisted of 125 of the above mentioned parties. The One sample T-Test, One-way analysis of variance, and Independent sample T-Test, and Leven’s Test were used in SPSS statistical analysis software to analyze the study data and hypotheses. The study revealed that corporate governance mechanisms either combined or individually has a significant statistical impact on enhancing the reliability of financial reports that are published by the public industrial shareholding companies listed in Amman Stock Exchange. But there is disparity in their impacts, such that the fourth mechanism “disclosure and transparency” achieved the first rank, and the third mechanism “Risk management” achieved the fourth rank. ف According to the above mentioned findings, the researcher recommends companies to establish committees for corporate governance that are responsible of pursuing the practical applying of corporate governance principles and mechanisms, Stimulate the public industrial shareholding companies in Jordan to form an independent department for risk management, and assign a special part of the report of the external auditor to show the level of compliance for the principles and the mechanisms of corporate governance that is mentioned in the guiding codes of the different parties that are related to control on governance. Keywords: Corporate governance principles and mechanisms, The reliability of financial reports.

Actions (login required)

View Item