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.
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.
profitability
الربحية
Voluntary Disclosure
الإفصاح الاختياري
Audit Committee
لجنة المراجعة
استقلالية أعضاء مجلس الإدارة
لجنة إدارة المخاطر
Risk Management Committee
Independent Board Director
هيكل مجلس الإدارة
المعلومات المالية
المعلومات غير المالية
Structure of Board Director
Financial data
Non-Financial Data
المزيد..
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 i
ndex against which voluntary disclosure of
social responsibility may be measured, in the field of study represented by
eleven private Syrian banks.
profitability
Size of Board Director
Audit Committee
حجم مجلس الإدارة
لجنة المراجعة
استقلالية أعضاء مجلس الإدارة
خصائص الشركات المصرفية
الإفصاح الاختياري عن المسؤولية الاجتماعية
لجنة إدارة المخاطر
ربحية المصارف
Banking Organization Characteristics
Voluntary Disclosure of Social Responsibility
Risk Management Committee
Independent Board Director
المزيد..
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.
profitability
الربحية
Voluntary Disclosure
الإفصاح الاختياري
Corporate governance
General data
Futuristic data
Size of Board Director
Audit Committee
Independent of Board Director
حوكمة الشركات
المعلومات العامة
المعلومات المستقبلية
حجم مجلس الإدارة
لجنة المراجعة
استقلالية أعضاء مجلس الإدارة
المزيد..
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 direc
ting
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.
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 ل
دراسة مسؤولية مجلس الإدارة عن التجارة الخاطئة، ينتهي البحث بخاتمة تتضمن أهم النتائج و التوصيات.