توقيت اصدار التقارير المالية كمتغير معدل للعلاقة بين خصائص آليات الحوكمة الداخلية و شفافية الافصاح : دراسة تطبيقية

الملخص EN

The study aimed to investigate the effect of the internal governance mechanisms characteristics on disclosure transparency, as well as the role of The Timeliness of financial reports as moderating varia-ble on the relationship between internal governance mechanisms characteristics and disclosure trans-parency, on a sample of 53 companies listed on the Saudi capital market with a size of 159 views.

during the period from 2019 to 2021, The results of study show a positive significant effect of the characteristics represented in (board size and meeting, audit committee independence), as well as a negative significant effect of the audit committee meeting on disclosure transparency, and showed that there is no effect of the timeliness as a moderator variable on the relationship between the internal governance mechanisms characteristics and disclosure transparency.

Finally, the study recommended the need to enhance the effectiveness of the audit committee that focusing on the element of financial expertise.