ساهمة لجان مجلس الإدارة في التقليل من الممارسات السلبية للمحاسبة الإبداعية دراسة حالة مجمع صيدال.

Abstract

This study seeks to highlight the role of the board of directors and the extent of its contribution as an effective oversight mechanism to establish the rules of corporate governance in light of the efforts aimed at raising and improving the efficiency of the management of national companies, and limiting creative accounting methods. On the reality of Algerian companies with a case study of the Saidal complex, using the questionnaire, and the results were analyzed by the statistical program (SPSSv26). The study concluded that the mechanism of the board of directors has an effective role in improving the quality of financial information and limiting creative accounting methods