The governance and The effectiveness of the Board of Directors on addressing administrative and financial corruption: Restructuring of the Board of Directors in the public sector organizations in Syria

This study aims to find out the reality of the application of corporate governance in the public sector organizations in Syria, and to propose a new vision, that guarantees effective application of corporate governance, through restructuring board of directors and contributes to the treatment of financial and administrative corruption. The importance of the study comes from the importance of the public sector in Syria and its leading role in the protecting the national economy, and also the difficulty of development and progress of NGOs unless they have clear mechanisms for their directors and transparency.

Structure of board director and voluntary disclosure (financial and non-financial data) Field study: the case of private Syrian banks

This research work aims at whether or not structure of board director has an immediate effect on voluntary disclosure concerning financial or non-financial data, and defining the degree of this effect. To achieve this aim, the researchers developed an index against which voluntary disclosure may be measured, in the field of study represented by eleven private Syrian banks. The researchers applied their study to the community of banks, including all banks. The study covered the last six years for each bank, starting from 2009-2014. The index consists of 32 items, divided into two subsidiary groups (Financial and non-financial data). The study adopted a strategy of testing the study hypotheses, using analysis regression method. The variant of audit committee has been adopted because the sample under study did not indicate any differences. Studying the relationship between structure of board director variables and voluntary disclosure including the index as a whole, it was found that there is a positive relationship indicating statistical remarks, between profitability variable and voluntary disclosure as a whole. The rest of structure of board director variables denoted a kind of positive partial correlation, having no statistical indications. This variable has been noticed between structure of board director variables and voluntary disclosure as a whole.

Proposed Model for Relationship between Banking Organization Characteristics and Voluntary Disclosure of Social Responsibility An Empirical Study on Private Banks Listed in Syrian Commission on Financial Markets and Securities

This research work aimed at whether or not a model express on the relationship between banking organization characteristics and voluntary disclosure of social responsibility in the annual report. To achieve this aim, the researchers developed an index against which voluntary disclosure of social responsibility may be measured, in the field of study represented by eleven private Syrian banks.

The Relationship between Corporate Governance And Expanding of Disclosure about General And Futuristic Data An Empirical Study on Private Syrian Banks Sector

This research work aims at whether or not corporate governance has an immediate effect on voluntary disclosure concerning financial or nonfinancial data, and defining the degree of this effect. To achieve this aim, the researchers developed an index against which voluntary disclosure may be measured, in the field of study represented by private Syrian banks. The study covered the last six years for each bank. The study adopted a strategy of testing the study hypotheses, using analysis regression method.

The effect of board of directors Independence on Value Relevance of Accounting Earning's Information for decisions by investors in stock exchange market (Empirical Study)

The effects of the independence of board of directors on the relevance of earning's information for decisions by investors in stock markets is the subject of this study. This independence is considered very important within the monitoring and directing roles played by boards of directors on the working of and decision making by corporation's management. In addition, accounting earnings represent the key base for accrual accounting in particular and in accounting process in general. Two factors reflecting investors usage of earning relevance in their decision making are employed to determine the relevance of earning information that are (i) the ability of these earning to forecast future cash flows (ii) and valuation contents of these earnings in stock markets.

مسؤولية أعضاء مجلس الإدارة عن التجارة المضللة و الخاطئة "دراسة مقارنة"

تهدف هذه الدراسة إلى إلقاء الضوء على مسؤولية أعضاء مجلس الإدارة في الشركة المساهمة العامة عن التجارة المضللة و الخاطئة. تقع هذه الدراسة في مبحثين اثنين يتناول المبحث الأول دراسة مسؤولية مجلس الإدارة عن التجارة المضللة، أما المبحث الثاني فتم تخصيصه لدراسة مسؤولية مجلس الإدارة عن التجارة الخاطئة، ينتهي البحث بخاتمة تتضمن أهم النتائج و التوصيات.