الاتجاهات الحديثة للإفصاح المالي الالكتروني و دورها في تحسين موثوقية التقارير المالية للشركات المسعرة في البورصة : دراسة حالة السوق المالية السعودية

الملخص EN

This study aims at clarifying the relationship between the modern trends of electronic disclosure using the eXtensible Business Reporting Language disclosure in improving the quality of the financial reports of companies listed on the stock exchange, with the projection on the study of the state of the Saudi financial market.

This study has led to a number of results, the most important of which is that the eXtensible Business Reporting Language helps consolidate the presentation of the financial reports of the companies listed on the stock exchange by ensuring their reliability and timely access to their users, which reflects positively on the efficiency of financial markets