دور اليات الحوكمة في تخفيض ممارسات التطويع المصطنع للأرباح المحاسبية

Abstract

Abstract

The study dealt with the role of the mechanics of governance in reducing localization artificial accounting profits in Sudanese banks listed on Khartoum State market, was where the study a problem in determining the possibility of reducing the localization artificial accounting profits Sudanese banks practices through activating the role of the mechanics of governance in this direction a guarantee for quality financial reports, The study aimed mainly to study and analyze the level of impact of the mechanics of corporate governance Sudanese banks in reducing localization artificial accounting profit practices, to achieve the objectives of the study the researcher has adopted to build and test a set of hypotheses concerning the study of the nature of the relationship between the mechanisms of corporate governance and reduce from the practice of artificial localization following accounting profit To test the validity of hypotheses on the user's search of the scientific method in the Accounting Research has adopted a descriptive approach , both inductive and deductive . The study concluded a set of results confirmed the existence of significant influence of the mechanisms of corporate governance in reducing localization artificial accounting profits Sudanese banks practices , study recommended the Sudanese banks listed market Khartoum Securities necessity of activating the role of the mechanisms of corporate governance in order to ensure access to free financial reports of localization artificial profits practices accounting.