قواعد الشركات ودورها في زيادة جودة التقارير المالية دراسة ميدانية علي شركات التامين السودانية

Abstract

J Abstract The study issue discussed the role of corporate governance rules in increasing the quality of financial reports because, the governance rules is substantial support in increasing the quality in financial reports. The aim of the study was to test the rules of corporate governance in increasing the quality of the reports in Sudanese insurance companies. The main importance of the study is to applicant the rules in order to reduce the level of the risk that companies are exposured in its financial statements, attract investments, support effectiveness and transparency of the market, this leads to reflect the positive indicator on its financial and accountancy performance which realizes the increasing of quality. The researcher used the descriptive approach to study and describe the relationship between the rules of corporate governance and increase the quality of the financial reports in the Sudanese insurance companies . The hypotheses of the study were: E there is statistical relationship between the rule of presence of the effectiveness basis of governance niles and quality of financial reporting in Sudanese insurance companies. Second: there is statistical significant relationship between the rule of shareholders and investors protection and the quality of financial reporting in Sudanese insurance companies. Third: There is statistical significant relationship between the rule of the stakeholders roles in exercising of control and the quality of financial reporting in insurance companies. Fourth: There is statistical significant relationship between the rule of disclosure and transparency and the quality of financial reporting in Sudanese insurance companies. J fifth: There is statistical significant relationship between the rule of determining the responsibilities of board of directors and the quality of financial reporting in Sudanese insurance companies. From the study the researcher concluded many results : I There is appositive relationship between the rule of presence of the effectiveness basis of governance rules and the increasing of quality in financial reports in that companies. 0 There is appositive relationship between the rule of shareholders and investors protection and the increasing of quality of reports in that companies.. 0 There is appositive relationship between the rule of stakeholders roles in exercising control and the quality increasing in financial reports in the companies. 0 There is appositive relationship between the rule of disclosure and transparency and the increasing of quality in financial reports of the companies. 0 There is appositive relationship between the determining the responsibilities of board of directors and the increasing of quality in financial reports in Sudanese insurance companies. According to the results of the study, the researcher presented number of the recommendations, including: 0 To exert more efforts and follow-up of the recent developments concerning the application of the rules in the the companies by the aim of awareness in the investment community. ¢ The necessity is to formula a corporate governance code by the advisory control cooperation of insurance, to be mandatory for all Khartoum stock exchange market listed insurance companies by participating all experts in this field to establish good directives governance rules in the stock. 0 The necessity that Sudanese insurance companies are listed in Khartoum Stock exchange market must be to raise the level of corporate governance rules in order to minimize the exposures risks degree in the market, also to mitigate the negative impact of the absence of economic and political stability, which limit the investor's willingness to invest their money in the insurance companies in Sudan.