أثر الإفصاح عن الأصول غير الملموسة على تحسين كفاءة التقارير المالية: دراسة ميدانية على البنوك السعودية

الملخص EN

This study aims to identify the impact of disclosure of intangible assets on improving the efficiency of financial reports in Saudi banks, and the study relied on the analytical descriptive approach, applied to the Sector of Saudi Banks (11) Saudi Bank and distributed the questionnaire in random sample of bank employees amounting to (150) and based on the program statistical package for social sciences the study found a statistically significant relationship between the disclosure of intangible assets and (appropriate-Reliability-comprehension-comparability).

The study recommends that the expertise and experiences of developed countries in accounting be used to disclose intangible assets, as well as to pay attention to principles, objectives and concepts related to measuring intangible assets, and to identify the best methods and methods in assessing accounting disclosure of intangible assets.