الحوكمة المصرفية ودورها في الحد من إدارة الأرباح في منظمات الاعمال الهادفة للربح (دراسة ميدانية علي عينة من المصارف السودانية)

Abstract

The research addressed role of banking governance in reducing earnings management in profit-oriented business organizations. Research problem was represented by importance of role of governance in limiting profit management in business organizations. Problem can be highlighted through following question: Is there a statistically significant relationship between the application of banking governance principles and the reduction of earnings management in business organizations? Importance of the research stems from: role that governance plays in enhancing competitiveness of business organizations and fact that size of credit facilities granted by this sector is considered to be of great importance and has an effective impact at the level of the sector itself