إفصاح الشركات المدرجة في السوق المالية السعودية عن التزامها بلائحة حوكمة الشركات و دورها في تنمية الاستثمارات : دراسة تطبيقية للفترة المالية الممتدة 2007-2016م

Abstract EN

The objective of this study is to measure the level of disclosure of compliance with the Corporate Governance Regulations issued by the Saudi Arabian Capital Market Authority by analyzing the content of the annual financial reports published by 25 companies listed on the Saudi Stock Exchange, selected according to a set of conditions and procedures.

From 2007 to 2016.

Therefore, the study examined the development of companies' disclosure of the requirements of governance for nine elements of the most important elements of the Corporate Governance Code and the extent to which this reflects the development of investments in the Saudi stock market.

Finally, the results indicate, to a certain extent, the improved response of companies to the most important elements and requirements of governance issued by the Capital Market Authority in the Kingdom of Saudi Arabia to varying degrees, which positively reflected on the development of investments in the Saudi financial market "Tadawul" and the increase in depth in quantity and quantity .