أثر تطبيق الحوكمة على تعزيز الشفافية و الإفصاح في التقارير المالية للبنوك التجارية في المملكة العربية السعودية
Other Title(s)
The impact of applying corporate governance on transparency and disclosure in the financial reports of commercial banks, Saudi Arabia
Author
Source
Issue
Vol. 15, Issue 20 (30 Jun. 2019), pp.335-350, 16 p.
Publisher
Université Hassiba Ben Bouali Laboratoire Mondialisation and Économies Nord Africaines
Publication Date
2019-06-30
Country of Publication
Algeria
No. of Pages
16
Main Subjects
Business Administration
Financial and Accounting Sciences
Topics
- Banks
- Finance
- Financial statements
- Saudi Arabia
- Twenty-first century
- Governance
- Financial disclosure
- Commercial banks
- Transparency(Behavior)
Abstract EN
This study analyzed the impact of applying corporate governance principles on the transparency and disclosure of Saudi commercial banks published reports.
The research adopted a descriptive analytical approach to test the hypotheses and achieve the objectives.
The primary and secondary data were collected by a specifically designed questionnaire.
The questionnaire was distributed to a random sample which included two groups: the brokerage companies' employees and the public accountants.
The percentage of respondents was 71.
The statistical analysis program SPSS was used to analyze the collected data.
The study concluded the following results: 1) There is statistically significant differences between the opinions of the brokerage companies' employees and the public accountants regarding the positive effects of applying the principles of corporate governance on transparency and disclosure of Saudi commercial banks published reports, especially with regards to operations of related parties and the ones with a conflict of interest.
2) There is statistically significant differences among the respondents regarding the positive effects of applying the principles of corporate governance on the Saudi financial market.
3) There is no statistically significant differences between the opinions of the respondents in terms of die positive effects of applying the principles of corporate governance on the quality of Accounting Information.
American Psychological Association (APA)
خنفر، مؤيد راضي. 2019. أثر تطبيق الحوكمة على تعزيز الشفافية و الإفصاح في التقارير المالية للبنوك التجارية في المملكة العربية السعودية. مجلة اقتصاديات شمال إفريقيا،مج. 15، ع. 20، ص ص. 335-350.
https://search.emarefa.net/detail/BIM-894659
Modern Language Association (MLA)
خنفر، مؤيد راضي. أثر تطبيق الحوكمة على تعزيز الشفافية و الإفصاح في التقارير المالية للبنوك التجارية في المملكة العربية السعودية. مجلة اقتصاديات شمال إفريقيا مج. 15، ع. 20 (2019)، ص ص. 335-350.
https://search.emarefa.net/detail/BIM-894659
American Medical Association (AMA)
خنفر، مؤيد راضي. أثر تطبيق الحوكمة على تعزيز الشفافية و الإفصاح في التقارير المالية للبنوك التجارية في المملكة العربية السعودية. مجلة اقتصاديات شمال إفريقيا. 2019. مج. 15، ع. 20، ص ص. 335-350.
https://search.emarefa.net/detail/BIM-894659
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش : ص. 348-350
Record ID
BIM-894659