The role of Saudi participant companies in the activities of social responsibilities and the extent of accounting disclosure : applied study

الملخص EN

This study investigates the role of Saudi participant companies in the activities of social responsibility and the extent of accounting disclosure.

The study used the comprehensive scientific method and the required data for achieving the aim of the study were conducted from research society via questionnaire designed and improved for this study.

The sample is randomly chosen and it is about 200 people represented in financial managers of industrial and agricultural companies included under Saudi stock markets and reviewers beside the Saudi academic professors at Saudi universities, and for testing hypotheses of this study, Kolomgrov-Smirmov is used to make sure that the data are subjected to the normal distribution or not the test has shown that the data are not subjected to the normal distribution, therefore data were analyzed by statistical method rather than laboratory and One Sample Wilcoxon Signed Ranks Test For Medium is used and the outcome of the study is that, the Saudi participant companies help in social services and maintaining the environment, beside fighting poverty and unemployment in addition to healthy care and educational services to the citizens.