العلاقة بین فاعلیة هیكل الرقابة الداخلیة وقابلیة القوائم المالیة للمقارنة فی ظل الأثر المعدل لخصائص مجلس الإدارة: دراسة تطبیقیة على الشركات المقیدة بالبورصة المصریة
Abstract:The research aimed to study and test the impact of the effectiveness of the internal control structure on the financial statements comparability, as well as to test the impact of some of the characteristics of the board of directors on this relationship. To achieve the aim of the research, the previous accounting studies were analyzed to derive the research hypothesis. Then, an applied study was conducted on a sample of companies listed on the Egyptian Stock Exchange during the period from 2019-2021.The resear… Show more
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