لغة الإفصاح الإلكتروني XBRL و دورها في تحسين كفاءة الأسواق المالية

Abstract EN

Accounting disclosure is considered to be the mainstay of efficient financial markets.

If the prices of traded securities reflect market information, the market in this case is efficient and vice versa.

This is what we seek to highlight in this study as part of the global securities market orientation to adopt XBRL as a technical standard for the preparation and publication of financial reports.

And to obligate the listed companies to adopt them as a basis for electronic disclosure, for their development and high quality information that reflects the efficiency of the stock market.

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