دور الإفصاح المحاسبي في تنشيط سوق الأوراق المالية : دراسة حالة السوق المالي السعودي

الملخص EN

This study aims to highlight the importance and role of accounting disclosure in revitalizing the stock market and its impact on investors' decisions, as these decisions are characterized by the degree of risk, and therefore accounting information represents an essential element that depends on it when making investor decisions, as it has become necessary for all investors in the stock market.

Securities because of their impact on the determination of the prices of securities.

The study relied on the descriptive and analytical approach to study the reality of accounting disclosure in the Saudi stock market through the laws and regulations issued by the Saudi financial market and the extent of its contribution to increasing clarity, transparency, the volume of information disclosure and its impact on the activity of the financial market.