تنفيذ التزام الشركات المساهمة بالإفصاح في سوق الأوراق المالية : دراسة مقارنة

Abstract EN

Dealing in securities at the present time the main concern for the countries of different world as one of the main pillars of their economies, this trend has grown to the attention of financial markets after it occupied a critical place in the modern economic systems as attract and collect the financial savings of the country's center, along with the growing interest there is a desire among dealers in the reign of this deal of integrity and credibility in the exchange of information between the parties to the relationship, was to be a legal system embodies that appeared as a result of the obligation to disclose, which increased its importance in recent years, increasing the unbroken Nadeer in the field of business activity for companies, and the importance of course did not come from a vacuum, but from the basis that the investor whether a natural person or legal entity has no direct means receives through which information and data relating to the company listed in the market which builds on the light of his investment decision on the purchase of shares or not, but based on information and reports disclosed by the company on the financial and legal status , if that information is correct, the investment decision is founded on realistic data and then be true, but if they do not match the reality of the investment the decision is not true.

And then there would be a clear violation by the company in the implementation of this commitment, so the importance of the implementation of this commitment is that it can investors make the right decision to invest, and monitor their investments.

This study will take the statement of commitment to the implementation of joint stock companies to disclose in the stock market in two sections, where we will discuss the first topic the scope of the disclosure obligation to contribute to companies, and in the second section Photo prejudice to the implementation of the commitment to joint-stock companies to disclose in the stock market.