The impact of international standards of financial disclosure on strengthening the principles of corporate governance

Abstract

This study focuses on corporate governance and its relationship with the international accounting standards, as they represent the necessary mechanisms to ensure good practice of governance, to protect shareholders and other stakeholders of the company, in addition to achieving convergence between IAS / IFRS and these parties. This trend supports the corporate governance principles, because the main and proper practices of IAS / IFRS lead to an effective disclosure and good corporate governance practices.