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Current Disclosure and Transparency Practices in Saudi Corporate Governance

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This article will investigate the current disclosure and transparency practices in the Saudi corporate governance system. The purpose of this article is to examine whether the disclosure and transparency requirements are satisfied, adequate and respected by the Saudi listed corporations. The disclosure and transparency prerequisites are also measured, and some of the main facets that have been sustained until now by the listed corporations are explored. In particular, a variety of the main disclosure and transparency ideologies that have been violated by some of the listed corporations are provided. In additional, the significance of disclosure and transparency in company annual reports is debated. The Capital Market Authority Board has consequently imposed fines on listed corporations responsible for violations. The Capital Market Authority Board has taken the defamation approach as punishment for such listed corporations.

Affiliations: 1: Brunel Law SchoolUK

10.1163/15730255-12341278
/content/journals/10.1163/15730255-12341278
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/content/journals/10.1163/15730255-12341278
2014-07-10
2017-12-11

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