دور التقارير المالية في توفير المعلومات المحاسبية اللازمة لتحقيق الإفصاح العام (دراسة تحليلية تطبيقية بالمملكة العربية السعوديه)

Abstract

Abstract The research took up the role of financial reports in provision of required accounting information to achieve public disclosure And the research problem was represented in the role played by financial reports in providing sufficient and beneficial account information for users according to the pre-requisites of public disclosure. The research aimed at the study and knowledge of the role of financial reports in provision of accounting information to achieve public disclosure and shed the light on the importance of transparency and disclosure to improve the level of financial monitoring in share holding Saudi Companies and some financial institutions. The researcher adopted the following methods: — Deductive. — Inductive. — Historical. — Descriptive analytical method. In order to achieve the goals of the research the following hypotheses were tested: - The unavailability of proper accounting information in financial reports does not bring about the public disclosure of the users of these reports. - The good quality and effectiveness of accounting information stated in the financial reports leads to improvement of the level of financial monitoring. - — The absence of adequate transparency in accounting information in the financial reports affects the efiiciency or types of decisions.

The most important results are represented in the following:

The diversification of the accounting information users need requires disclosure of a large amount of proper accounting infomiation in the financial reports. The availability of public declaration and transparency in financial reports boosts trust in them and their reliability, and this has a positive impact on making investment resolutions. Integrity in presentation and the possibility achieving increases the trust of accounting information users. The most important recommendations are represented in the following: It is necessary to declare the proper accounting information in financial reports. Public disclosure and transparency on accounting information in financial report is essential. _ It is necessary that professional organizations should develop the standards of presentation and accounting disclosure in such a marmer that it is more suitable to the largest number of financial reports users.