دعم كفاءة السوق المالي من مدخل تعزيز الإفصاح المالي : السوق السعودي نموذجا

الملخص EN

This study aims to highlight the importance, effectiveness and role of financial disclosure in the financial markets, and its relationship to the efficiency of the latter.

And that is through analyzing the importance of information in general and accounting information in particular, in the form of annual statistics for financial disclosure in the Saudi financial market for the period between 2010-2017, and how to control and analyze it through the financial market authorities, as well as measuring the efficiency of the Saudi financial market when The weak level using the emergency patterns test and efficiency measurement indicators and deducing the relationship between the commitment to financial disclosure and between one of the financial market efficiency formulas and the efficiency at the weak level