Quality of financial reporting: evidence from the listed Saudi nonfinancial companies

By Kamal H. M. Naser, Rana Nuseibeh. 2003

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The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt (2006, result): “These results are similar to those obtained in the Saudi market [23] where the average compliance with mandatory disclosure was 0.”
Disclosure Measurement in the Empirical Accounting Literature - A Review Article (2010, background): “In contrast Naser and Nuseibeh (2003) report significant differences between the mean and median of scores obtained from equally weighted disclosure indices (i.e. indices constructed using binary scores for items of information) and scores obtained from weighted disclosure indices (i.e. indices…”
Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal? (2011, result): “Naser and Nuseibeh (2003) Saudi-Arabia 1992 1999 67 Self-constructed index 2 In contrast to other studies, they inter alia report a high degree of compliance (average: 89%).”
Defining Islamic accounting: current issues, past roots (2009, background): “Its twentieth century successor Turkey, which had adopted deliberately secular policies, looked to the West for its accounting practices (Orten, 2006; Orten & Bayirli, 2007).”
Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country (2018, unknown): “The overall disclosure level is nearly 68% with a minimum score of 81 items and maximum of 114 items out of the total of 141 items of the disclosure index.”