الأزمات المالية وانعكاساتها المحاسبية- دراسة تحليلية
الكلمات المفتاحية:
الأزمات المالية، حوكمة الشركات، الإفصاح والشفافية.الملخص
تهدف هذه الورقة البحثية إلي دراسة تأثير الأزمات المالية علي المحاسبة والتقرير المالي، وذلك من خلال استعراض أهم الأزمات المالية التي تعرض لها المجتمع المالي العالمي، مع التركيز علي أزمتي السوق الأمريكية عام 2002، والأزمة المالية العالمية عام 2008.وقد توصلت الدراسة إلي أن مهنة المحاسبة قد تأثرت بشكل كبير بهذه الأزمات حيث كانت مهنة المحاسبة أحد مسببات حدوث هذه الأزمات مما انعكس علي زيادة الاهتمام الدولي بإجراء بعض التعديلات وإصدار التشريعات والقوانين التي تدعم مستويات الإفصاح والشفافية وحوكمة الشركات.
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