: Disclosure and Transparency
Saudi Arabia Banks
Financial Ratio Indicators
Return on Assets
cash flow ratio
/ الافصاح والشفافية
البنوك السعودية
مؤشرات النسب المالية
العائد على الموجودات
نسبة السيولة النقدية
التدفق النقدي
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The study aimed to measure the effect of applying the disclosure and transparency standards criteria adopted by the Saudi Arabian Monetary Authority on improving performance indicators in the Saudi banking sector, by measuring the extent of the impact of the bank's financial indicators represented by liquidity, profitability and return on assets in Saudi banks by applying the criteria of disclosure and transparency, which is one of the Main principles in the list of governance, which was approved by the Saudi Arabian Monetary Authority. The analytical approach was followed to achieve the goal of the study, as the financial statements of Saudi banks were analyzed during a period of 8-year to test four hypotheses related to measuri
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