قياس مستوى شفافية الإفصاح في التقارير المالية المنشورة لتحسين جودة المعلومات المحاسبية بمنشآت الأعمال السعودية : دراسة نظرية تطبيقية

الملخص EN

The study aims at measuring the level of disclosure transparency in the published financial reports and its role in improving the quality of accounting information in the Saudi public shareholding companies.

The study seeks to achieve this objective through developing an indicator in order to measure the level of disclosure transparency (Mandatory/Voluntary) in the published financial reports by analyzing the relationship between disclosure transparency and several variables including, independence of the Board of Directors, company size, ownership rate, auditing committees, global extension.

Moreover, the study endeavors to recognize determinants of transparency & disclosure and their role in achieving quality in accounting information as well as the efforts made by related organizations and professional associations to improving the transparency and disclosure in the published financial reports.

It relied on both inductive and deductive methodologies.

The study has been applied to a sample of 33 registered companies in the Saudi Stock Market.

Also, the researchers have relied on primary and secondary resources in collecting related data.

The study concluded that there is a positive correlation between the independence of the board of directors, international extension, auditing committees, size of auditing office, company size,company>s performance and the level of transparency of voluntary disclosure, while there is no statistically significant relationship between the previous variables and mandatory disclosure in the financial reports.

The study also found that there is a negative correlation between the proportion of one family ownership in the Saudi listed companies and the voluntary disclosure in the financial reports.