"Corporate governance and its relationship to the quality of financial statements in Libyan economic institutions "An analytical study from the point of view of academics and professionals in the southern region
Keywords:Corporate Governance, Quality, Financial Statements
This study aimed to identify the importance of applying the principles of good corporate governance. It will lead to achieve the desired purpose; which is the quality of financial statements and improvement in financial performance. In order to achieve the objectives of the study, the descriptive analytical approach was used. Questionnaire was the mainly used method to collect the data for the purpose of the study. The participants of this study were academics, accountants and reviewers. After analyzing the data and testing hypotheses, the findings of this study showed great results. The group showed achievement on the application of the principles of corporate governance which contributed in an acceptable manner in order to achieve the quality of financial statements. It has achieved as a result of its application which improved in the majority of financial performance indicators and to varying degrees.
This work is licensed under a Creative Commons Attribution 4.0 International License.
In a brief statement, the rights relate to the publication and distribution of research published in the journal of the University of Sebha where authors who have published their articles in the journal of the university of Sebha should how they can use or distribute their articles. They reserve all their rights to the published works, such as (but not limited to) the following rights:
- Copyright and other property rights related to the article, such as patent rights.
- Research published in the journal of the University of Sebha and used in its future works, including lectures and books, the right to reproduce articles for their own purposes, and the right to self-archive their articles.
- The right to enter a separate article, or for a non-exclusive distribution of their article with an acknowledgment of its initial publication in the journal of Sebha University.
Privacy Statement The names and e-mail addresses entered on the Sabha University Journal site will be used for the aforementioned purposes only and for which they were used.