Document Details

Document Type : Article In Journal 
Document Title :
An Assessment of Voluntary Disclosure in the Annual Reports of Saudi Joint Stock Companies
قياس مستوى الإفصاح الاختياري في التقارير المالية المنشورة للشركات المساهمة السعودية
 
Subject : Accounting 
Document Language : Arabic 
Abstract : The purpose of this study is to examine the voluntary disclosure across the Saudi Joint Stock Companies that listed on the Saudi Capital Market Authority. A checklist of voluntary disclosure was developed and analyses were carried out on the 2005 financial reports of 52 Saudi Joint stock Companies. Table (5) and (6) display the average of the areas of voluntary disclosure made by Saudi joint stock companies. The finding reveals that there was willingness of Saudi companies to provide voluntary information in addition to the disclosure requirement. The Results indicate that the most frequently disclosed areas are the company historical information, financial and marketing targets, the role and function of audit committee, details of names and qualifications of audit committee members and stakeholder interest information.  
ISSN : 1319-0997 
Journal Name : Economics and Administration Journal 
Volume : 23 
Issue Number : 1 
Publishing Year : 1430 AH
2009 AD 
Article Type : Article 
Added Date : Sunday, October 11, 2009 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
سعد محمد مارقSaad M. MariqResearcher  

Files

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 21872.pdf pdf 

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