TY - JOUR AU - amiri, mohamed taher PY - 2021/01/27 Y2 - 2024/03/29 TI - The Contribution of the Corporate Governance in Activating Accounting Disclosure and Improving the Quality of Financial Reports - An Empirical Study JF - Dirassat Journal Economic Issue JA - DJEI VL - 12 IS - 1 SE - Articles DO - 10.34118/djei.v12i1.1175 UR - http://journals.lagh-univ.dz/index.php/djei/article/view/1175 SP - 297-315 AB - The study aims to highlight the need to apply the concept of corporate governance in the Algerian economic environment and to benefit from it in developing accounting practices, including accounting disclosure, and thus to reach the quality of financial reports that will positively affect the decisions of investors, and to maintain the continuity of the success of these companies and their economic reputation.The study found that corporate governance has a positive effect in activating accounting disclosure and ensuring the quality of financial reports. This is through the regression coefficient of 0.830 and the determination coefficient estimated at 63.4% in the sample institutions (Alliance, Saidal, Bio Farm). ER -