Issues Involving Corporate Transparency in the Saudi Capital Market

  •  Khalid Saad Al-habshan    


In this article, disclosure and transparency issues in Saudi Arabia are discussed as they pertain to the Saudi capital market. Disclosure provisions in the CML and problems that result from inadequate disclosure are examined. Insider dealing, price manipulation and possible reforms of Saudi law are addressed. Finally, a brief account of voluntary disclosure and its impact on the mandatory disclosure of financial information by SSE-listed companies is given, as well as the WB’s findings on Saudi companies’ disclosure practices.

This work is licensed under a Creative Commons Attribution 4.0 License.
  • Issn(Print): 1927-517X
  • Issn(Onlne): 1927-5188
  • Started: 2012
  • Frequency: semiannual

Journal Metrics

Google Scholar Citations

Google-based Impact Factor (2017): 3.71

h-index (2017): 7

i10-index (2017): 6

h5-index (2017): 7

h5-median (2017): 13