أثر خصائص حوكمة الشركات على الإفصاح الاختياري : دراسة حالة عينة من الشركات السعودية للفترة من 2017-2021 م

الملخص EN

The study aimed to identify the concept, objectives and importance of corporate governance, and to identify the concept of objectives and importance of voluntary disclosure.

The problem of the study was to show the characteristics of corporate governance on voluntary disclosure.

The study relied on the descriptive analytical method in the applied study.

The study reached results, including the existence of a direct relationship between the percentage of independence of audit committees and voluntary disclosure by 81.32 %, and the presence of a direct relationship between the percentage of shares owned by large owners and voluntary disclosure by 96.56 %.

The study recommended recommendations, including working to raise awareness of the importance of the independence of audit committees to activate corporate governance more effectively, and the need to seek to prepare specialized courses on the two topics of corporate governance characteristics and voluntary disclosure.