دور الإفصاح الإلكتروني في تحقيق السوق المالي الكفوء : سوق الأسهم السعودي أنموذجا

Abstract EN

The Research seeks to focus the attention on the electronic disclosure as one of the applications of the information technology through the adoption of the modern electronic systems produced by the information and communication revolution to take advantage of them in supporting of the role of accounting systems to fulfill the need of its users and compatibility with environmental variables in the accounting environment in order to serve the decisions of the users of the accounting information, especially the current investors and prospective in buying and selling to stocks , presenting in buying and selling stocks and bonds or keeping ownership or lending companies.

So, the main goal of the research is to shed light on the nature of electronic disclosure, the requirements of its application, and its importance and its role achieving the financial market efficient by exploiting the advantages that enjoyed by the electronic disclosure in achieving the efficient financial market conditions by the application on the Saudi stock market.

The one of the most important results is achieving full efficiency some conditions and most requirements of the economic efficiency of the Saudi stock market under the electronic disclosure.