العلاقــة بين آليات حوكمــة الشركــات وفترة إبطاء التقارير الماليــة (دراسة إمبريقية) The relationship between corporate governance mechanisms And the period of slowdown in financial reporting (empirical study)

This study aims to test the relationship between corporate governance mechanisms and the lag period for financial reports. The researcher used a regression model to test the relationship between corporate governance - with its various axes, as indicated by the Egyptian Guide - as an independent variable measured by a composite index and the overall lag period for financial reports as a dependent variable, for a sample consisting of Of 60 Egyptian joint-stock companies listed on the stock exchange during the period from (2009-2015), the results of this study found that there is a significant relationship between the two axes of the structure of the board of directors and the ownership structure and the period of slowdown in financial reporting. It also found that there is no significant relationship between The two pivots of the Board of Directors committees and the oversight axis and the period of slowdown in financial reporting.