Determining the optimal strategy for aggregate production planning (APP) during the Covid-19 crisis using an algorithm Harmony Search Algorithm

Abstract

Among the reasons that led to the emergence of corporate governance is the presence of a number of structural imbalances in companies, such as the lack of full disclosure and transparency with regard to accounting information, and the failure to show accounting information to the real financial conditions of companies, which leads to a lack of confidence in the accounting information contained in the reports. The companies’ finances in the various financial markets and the investors’ distance from them and the lack of confidence in the accounting and auditing offices, as well as the lack of commitment to the application of international accounting standards to attract foreign direct investment. The financial crises that occurred in recent years led to the bankruptcy of many major international companies and institutions. The lack of commitment to disclosure, transparency, and the lack of quality and integrity of financial information for shareholders led to the collapse of most financial markets and in order to reduce financial corruption and administrative deviation. Which leads to the intervention and supervision of shareholders and general assemblies on the board of directors and its executive bodies. The concept of corporate governance is through which the objectives of companies are set, which is to protect the interests of shareholders and other stakeholders, maximize corporate performance, reduce risks and improve access to capital markets. It is one of the most important topics of interest to many researchers and professional and international organizations. This research is a practical attempt to study the imbalances in the structures of companies registered in the Iraqi stock market and the impact of the commitment to governance on that, and to reveal the paths to modify that imbalance.