The Effects of Governance Mechanisms on the Financial Information Quality

Ramzi Belhadj, Amina Omrane, Boutheina Regaieg
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引用次数: 2

Abstract

Accounting and financial information is important for the users of financial statements. It is therefore an essential component of the economy. For this reason, any manipulation or fraud that affects the basic accounting information could affect the economy as a whole. This raises the question of whether the financial information provided by companies is reliable or not. Moreover, the financial scandals that marred some companies in the world, such as the "Enron" American oil company, the "WorldCom", "Xerox" and the Italian "Parmalat" dairy group, suggest the caution taken against the production and the use of financial information. Actually, the accounting regulatory agencies, the authorities acting on the financial markets and the different users of financial information questioned both the transparency and credibility of financial information. Therefore, controlling and preparing financial information have become more than essential.
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治理机制对财务信息质量的影响
会计和财务信息对财务报表的使用者很重要。因此,它是经济的重要组成部分。因此,任何影响基本会计信息的操纵或欺诈行为都可能影响整个经济。这就提出了公司提供的财务信息是否可靠的问题。此外,世界上一些公司的财务丑闻,如美国石油公司“安然”、“世通”、“施乐”和意大利乳制品集团“帕玛拉特”,都表明在生产和使用财务信息时要谨慎。实际上,会计监管机构、金融市场监管机构和财务信息的不同使用者都质疑财务信息的透明度和可信度。因此,控制和准备财务信息已经变得非常重要。
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