أثر ربحية السهم على قرارات المستثمرين في السوق المالي السعودي في ضوء المعيار المحاسبي السعودي رقم (20)‎ : دراسة ميدانية

الملخص EN

This research deals with the issue of the extent of the availability of accounting disclosure of the Earnings per share in accordance with the Saudi Accounting Standard No.

20.

The research aims to examine the requirements for disclosure of accounting information related to equities traded on the Saudi Stock Market, according to the Saudi Standard No.

(20), and the impact of the requirements of this standard on the decisions of investors in the Saudi Stock Market.

The analytical descriptive approach was used in the research and a questionnaire was given to the targeted subjects which comprised of b Mediators working in financial brokerage companies and faculty members who are working in accounting and finance departments at Saudi universities.

Seventy one questionnaires have been analyzed, 37 of which were given to brokers and 43 to faculty members.

The main research findings are: 1.

The adaption of the Saudi accounting standard had no impact on the decision of investors in the Saudi Stock Market.

2.

Saudi Joint Stock Companies whose shares are sold in the stock exchange do not apply standard No (20) or fully adhere to the disclosure requirements stated.