دور محددات حوكمة الشركات في تفعيل جودة المعلومات المحاسبية

This study seeks to highlight the importance of applying the determinants of corporate governance to improve accounting information quality under the increasing interest in corporate control, as in most of the world financial crisis and the bankruptcy of many large companies and banks due to fraud and manipulation of accounts, due to the lack of quality accounting information disclosed in financial reports and lists.
Algeria, like other countries in the world, in order to cleanse the business climate and expanding economic freedoms in conformity with the requirements of good governance has carried out several radical reforms, most notably a guide to corporate governance, in addition to providing financial accounting system under international accounting standards, in order to produce financial information high quality guarantee the preservation of reputation and financial accounting management and economic efficiency of their firms.