أثر ركائز الضبط المؤسسي على مستوى الإفصاح الاختياري بالتطبيق على مستشفى عسير

Abstract EN

The research aimed to study the relationship between the pillars of institutional control and the level of voluntary disclosure for government hospitals in the Kingdom of Saudi Arabia.

Collecting field data by means of a questionnaire.

To test the research hypotheses, multiple linear regression and simple linear regression were used.

The results of the field research showed that the commitment of hospitals to the pillars of institutional control increased the level of disclosure, optional, as these pillars are represented in the commitment to ethical behavior (the rules of good moral conduct, transparency, the interests of related parties, and the bank’s social responsibility), and the presence of oversight and accountability.

The researcher recommended the necessity of Increasing the level of hospitals’ interest in the pillars of control because it has positive repercussions, and their interest in improving voluntary disclosure and the need to implement a corporate governance law in the Kingdom that includes the concepts of governance, including the pillars of governance.