Abstract in English

This research aims at the definition and importance of corporate governance including its principles, objectives, and their role in increasing the performance of state enterprises. As there is no agreement on the concept of governance, there is an agreement that applying governance enhances the performance of an enterprise undertaking and its ability to face any financial crisis may be the importance of governance as an effective tool of control in the governmental corporations through several internal and external mechanisms.

References used

Frank Yu, Corporate Governance and Earnings Management, working paper, Carlson School of Managemnt University of Minnesota, 2004
Haniffa a، R. M., T.E. Cooke, The impact of culture and governance on corporate social reporting،Journal of Accounting and Public Policy 24, 2005
Gruszczynski, M, Corporate governance and financial performance of companies in Poland. International Advances in Economic Research, 12(2), 2006, P 251-259

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