الافصاح المحاسبي في ظل معايير المحاسبة الدولية ودوره في تفعيل نظرية الوكالة- دراسة حالة-

Abstract

Many shareholding companies in the world have been exposed to severe financial and administrative problems, which have been caused by the use of complex and fraudulent accounting methods by managers who were not controlled the owners of those companies, and this has been explained by the Theory of Agency. The present study aims at understanding the importance of international accounting standards, in the organization of accounting, as well as their role in reducing the opportunistic behaviour of managers in acquiring information within the theory of agency, by requiring them to disclose all information related to the company by preparing financial lists and reports that benefit the shareholders of the companies contributing to the decisionmaking process related to their funds invested in these companies In order to achieve this objective, a case study was conducted on the NCA company, Rouiba, which is active in the beverage and juice sector, in order to know the reality of the relationship between the two parties of the company’s agency contract (the board of directors and the shareholders only), as well as to of the reality of the application of some international accounting standards, including the disclosure of the financial statements of the company, and to know the role that the company's current accounting disclosure can play in solving the problem of asymmetry between the board of directors and the shareholders. A number of methods have been used to reach the results related to the subject of the study and the case study, including access to some Arabic and non-Arabic references, as well as the collection of information about NCA Rouiba, and the use of the interview method in some cases with many parties related to the company, in order to clarify what was read in the financial statements of the company under study and the interim financial report it issues. It has been concluded that the International Accounting Standards (IAS) have a significant role in rationalizing the behaviour of opportunistic managers resulting from the control of shareholders by enhancing accounting disclosure. This is reflected in the inclusion in each of the standards of a separate paragraph indicating the disclosures in each standard, in addition to the existence of special criteria only for the disclosure of