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أثر الإفصاح الاختياري على جودة التقارير المالية: دراسة تطبيقية على قطاع البنوك المدرجة بالبورصة السعودية

العنوان بلغة أخرى: The Impact of Voluntary Disclosure on Financial Reporting Quality: An Applied Study on the Listed Banks Sector in the Saudi Stock Exchange
المصدر: المجلة العلمية للاقتصاد والتجارة
الناشر: جامعة عين شمس - كلية التجارة
المؤلف الرئيسي: يونس، نجاة محمد مرعي (مؤلف)
المجلد/العدد: ع1
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2019
الصفحات: 215 - 266
DOI: 10.21608/JSEC.2019.38804
ISSN: 2636-2562
رقم MD: 1050495
نوع المحتوى: بحوث ومقالات
اللغة: العربية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Voluntary Disclosure | Earnings Quality | Financial Reporting Quality | Financial and Non-Financial Information | The Banking Sector | The Saudi Stock Exchange | An Applied Study
رابط المحتوى:
صورة الغلاف QR قانون

عدد مرات التحميل

380

حفظ في:
المستخلص: The goal of research to clarify the importance of voluntary disclosure and test the impact of voluntary disclosure on financial reporting quality in the Saudi stock exchange. To achieve this objective, reference was made to previous studies and related research, with an applied study of a sample of (12) bank from commercial banks listed in the Saudi Stock Exchange during the time series (2012-2016), The data were analyzed through (SPSS 17.0) using multiple regression analysis. The study concluded that there is a statistically significant impact of voluntary disclosure on earnings quality measures and hence financial reporting quality, represented in the ratio of net cash flows from operations/net operating profit, the ratio of the difference between net accounting profit and net cash flows from operations/net cash flows from operations, the ratio of the difference between net accounting profit and net cash flows from operations/average total assets, and the ratio of the standard deviation of net operating profit/standard deviation of net cash flows from operations, This underscores the importance of voluntary disclosure in corporate financial reporting. The study recommends conducting seminars for boards of directors of listed companies in the stock market in order to spread the culture of voluntary disclosure, developing accounting standards for disclosure, and converting voluntary disclosure information to become mandatory according to the needs of investment decision makers, and carrying out further scientific research in this area.

ISSN: 2636-2562