دور آليات الحوكمة في تحقيق الإفصاح المعلوماتي

The role of governance mechanisms in achieving information disclosure

This research aims to identify the impact of the application of governance through its internal and external mechanisms, and to identify the role that these mechanisms play to ensure the achievement of the dimensions of information disclosure in order to improve the financial statements that include financial reports that reflect negatively or positively on the efficiency of banks.
To prove the hypothesis of the research and answer the main existing question related to the impact of governance mechanisms on achieving information disclosure, the researcher adopted the descriptive analytical approach and the questionnaire, which is the most appropriate for this research. Iraqi banks. The statistical programs (spss) were used to analyze the questionnaire data, and in order to carry out the statistical analysis, descriptive statistical methods were used, represented in frequencies and percentages to know the characteristics of the research sample, the arithmetic mean, standard deviation and correlation coefficient to find out the direction of the sample members’ answers towards the research variables, and the methods were used. Inferential statistics, represented in the simple regression test model, the coefficient of determination R, the effect of F, and the normal distribution test, in order to determine the impact of independent sub-variables (governance mechanisms) on the dimensions of the dependent variable (information disclosure), and the research community may consist of employees in the branches and departments of banks. To a set of conclusions, the most important of which are: the necessity of applying governance mechanisms to enhance the efficiency of banks’ performance and to assist managers and the board of directors in following a correct policy on the one hand, and to ensure investors’ money and increase their confidence in Iraqi banks on the other hand. The activity of the bank has a role in the development of market activity, and there are shortcomings in some laws that keep pace with development The banker in Iraq obtained the highest relative importance among the paragraphs of governance mechanisms.
As for the recommendations, we mention them: the need for Iraqi commercial banks to use the modern technology strategy as a means to enhance the dimensions of informational disclosure through the dissemination of information to serve the needs of users of financial reports that leads to achieving their confidence and complete satisfaction, which provides them with motivation to deal with the bank, keeping pace with the updating and development of legislation and laws related to banks in the system Governance, and periodically prepare special courses for managers, executives and members of the board of directors for the purpose of introducing them to governance mechanisms.
Key words of the study: internal and external governance mechanisms, banking governance, information disclosure