مقومات حوكمة الشركات المساهمة في سورية من وجهة نظر المراجعين والمستثمرين

Authors

  • حسين القاضي
  • محمد البهلول

Abstract

بحثت هذه الدراسة في مقومات حوكمة الشركات في سورية والعقبات التي تحول دون تطويرها، وذلك من خلال الاطلاع على أدبيات الحوكمة في الدول المتقدمة. وقد وضعت الدراسة 11 سؤالاً تتناول الجوانب التشريعية والتنظيمية لتشجيع حوكمة الشركات في سورية من خلال استعراض المقومات التي وضعتها هيئة الأوراق والأسواق المالية السورية بالإضافة إلى بعض المقومات الأخرى. وقد تم اختبار هذه المقومات من خلال استبيان تضمنت 12 سؤالاً وزع على عينتين، الأولى مثلت المحاسبين القانونين من غير العاملين في شركات المحاسبة الأربع الكبرى. أما العينة الثانية فقد تضمنت أعضاء من المنتسبين لغرفة صناعة دمشق نظراً لأهمية هذا الموضوع بالنسبة إليهم. وقد تم توزيع 100 استبانه على كل من المجتمعين. تم الحصول على 45 جواباً من المحاسبين القانونيين و 26 جواباً من أعضاء غرفة صناعة دمشق. وقد كانت الإجابات متفقة بصورة عامة مع ما ذهبت إليه الدراسة .

This paper has investigated the Syrian corporate governance bases, and its development barriers, in the course of browsing the corporate governance literature in the developed countries. It has developed eleven questions dealing with different legislative and organizational aspects that might encourage the Syrian corporate governance. These aspects were derived from the bases developed by the Syrian Commission of Financial Markets and Securities and other sources. These bases were then tested using a twelve enquiries-based questionnaire which was distributed to two samples. The first represents the certified accountants excluding the big four accounting of importance to them. 100 questionnaires were distributed to both populations. 45 responses were received from the certified accountants and 26 from the members of Damascus Industry Chamber. Generally, the respondents' views of points were in conformity with the issues addressed by this paper.

Downloads

Published

2019-02-03

How to Cite

1.
القاضي ح, البهلول م. مقومات حوكمة الشركات المساهمة في سورية من وجهة نظر المراجعين والمستثمرين. Tuj-econ [Internet]. 2019Feb.3 [cited 2024Nov.25];32(1). Available from: https://journal.tishreen.edu.sy/index.php/econlaw/article/view/7634

Issue

Vol. 32 No. 1 (2010): العلوم الاقتصادية والقانونية

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

  • The authors retain the copyright and grant the right to publish in the magazine for the first time with the transfer of the commercial right to Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

     Under a CC BY- NC-SA 04 license that allows others to share the work with of the work's authorship and initial publication in this journal. Authors can use a copy of their articles in their scientific activity, and on their scientific websites, provided that the place of publication is indicted in  Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences   .  The Readers have the right to send, print and subscribe to the initial version of the article, and the title of Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences Publisher

  • journal uses a CC BY-NC-SA license which mean

    You are free to:

    • Adapt — remix, transform, and build upon the material
    •  
    • The licensor cannot revoke these freedoms as long as you follow the license terms.

  • Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

  • NonCommercial — You may not use the material for commercial purposes.

  • ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.

  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Most read articles by the same author(s)

1 2 > >>