What is it about?

This paper examined the effect of Corporate Governance characteristics (ownership structure) on the extent of voluntary disclosure of Saudi non-financial listed companies.

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Why is it important?

he results of this paper might be of interest to regulators, investment analysts, and market participants and can aid Saudi authorities in enforcing new policies aimed towards improving the quality of financial reporting.

Perspectives

As we know the Saudi Vision 2030 is a plan to diversify its economy, and develop public service sectors such as education, infrastructure and recreation. Goals include reinforcing economic and investment activities, and we hope this study with many others studies will contribute somehow to achieve the 2030 Vision goals.

Dr Mahfoudh Hussein Mgammal
Jouf University

Read the Original

This page is a summary of: The Effect of Ownership Structure on Voluntary Disclosure: Evidence from Saudi Arabia, Journal of Advanced Management Science, March 2017, EJournal Publishing,
DOI: 10.18178/joams.5.2.138-151.
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