دور جودة معلومات التقارير المالية في تحقيق استقرار السوق المالية السعودية

الملخص EN

This study aims to measure the level of transparency and disclosure in financial reporting by companies introduced on the stock exchange during the period (2006-2014), and that in order to see the evolution of the quality of financial and economic information companies listed on the Saudi financial market and its impact on the stability of this market during the same period.

To this end, we applied in our study; the transparency and disclosure index from S and P on 25 companies listed on the Saudi financial market are chosen with respect to certain criteria.

Then we investigated the relationship between stability of the Saudi financial market during the period (2006-2014) and the level of transparency and disclosure of the Saudi financial market as a whole.

Finally, the results reflect an improvement in the quality of financial and economic information disclosed by Saudi companies through the publication of financial reports, and no significant relationship between subsets of the transparency and disclosure index S and P and the stability of the Saudi financial market.