At present, the notion of corporate governance has taken a considerable place in the managerial fabric and is beginning to arouse particular interest among researchers in the field. Thus, all over the world eurissent colloquia, seminars and conferences related in particular to corporate governance. The subject remains topical, it is obviously international. This craze towards governance is mainly related to the search for value creation within companies. In addition, this work proposes to study and analyze the impact of the various mechanisms of governance on the creation of value within companies, with particular attention to Moroccan companies listed on the stock exchange.