الفهرس 
الإطار النظرى للدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Introduction:
The electronic revolution was not limited to the development of electronic commerce and electronic marketing process, but rather technology and development to serve all parties stakeholders, so appeared so-called publication of reports on the networks of businesses, which facilitates the methods of dealing with stakeholders, including many of the features, including receiving information quickly and in a timely manner, rather than traditional methods that were based on paper style, also trust and transparency in reports, encouraging individuals, companies and stakeholders to invest and finance, and enabling them to extract information directly into spreadsheets.To keep abreast of the technological age, with the necessary progress to support the dissemination of financial and non-financial reports on business networks.
The problem of the study:
We believe that there is a lack of knowledge of whether there is a relationship between firm characteristics and governance mechanisms, and whether they have a significant impact on the quality of reports published on business networks. As the business environment evolves, conflicts of interest between the various stakeholders have increased, and there may be profit management by the chairman, ie the dual role of the chairman as an executive can manipulate the financial reports in his favor and deceive shareholders with results. The size and profitability of the firm can control the ability of the firm to publish its reports on business networks, and the quality of these reports, so it is necessary to study the characteristics of the facility and governance mechanisms because they are likely to be influential. The great quality of reports published on business networks.
Objectives of the study:
The main objective of the study is to ”Demonstrate and explain the impact of enterprise characteristics and governance mechanisms on the quality of published reports on business networks”.
In order to achieve this objective, the following sub-objectives must be met:
1- Measuring the relationship between firm characteristics and governance mechanisms.
2- Measure the impact of the relationship between firm characteristics and governance mechanisms on the indicators of the quality of reports published on business networks.
3- Know the characteristics and mechanisms that affect and do not affect the quality indicators published reports on business networks, and know which is more influential on the quality of published reports.
4- Identify the advantages and challenges of reporting on business networks and try to find ways to overcome these challenges.
The main findings of the study:
Through the applied and field studies, the results of the study can be summarized as follows:
1- The study proved the validity of the first sub-hypothesis, which states that ”There is a correlation between the firm characteristics and the mechanisms of governance”. Whereas the mechanism of forming the board has a correlation with firm size, the experience of the Board of Directors has a correlation with the firm size, profitability has a correlation with the equity mechanism, leverage has a correlation with the equity mechanism, and the liquidity characteristic has a correlation with the size of the Board of Directors.
2- The study proved the validity of the second sub-hypothesis, which states that ”There is an effect of the firm characteristics on the quality of reports published on business networks”.
3- The study proved the validity of the third sub-hypothesis, which states that ”There is an impact of governance mechanisms on the quality of reports published on business networks”.
4- Since the three sub-hypotheses have been fulfilled, this proves the validity of the main hypothesis of the study, which states that ”The relationship between firm characteristics and governance mechanisms has an impact on the quality of reports published on business networks”.
5- Firm characteristics and governance mechanisms have a significant impact on the quality of reports published on business networks, the most important of these influential characteristics are (liquidity and firm size), and the most important mechanisms are (composition of the Board of Directors, the experience of the Board of Directors, dual role, equity, external audit, Internal Audit and Audit Committee).