Abstract
The goal of research to clarify the importance of voluntary disclosure and test the impact of voluntary disclosure on financial reporting quality in the Saudi stock exchange. To achieve this objective, reference was made to previous studies and related research, with an applied study of a sample of (12) bank from commercial banks listed in the Saudi Stock Exchange during the time series (2015-2019), The data were analyzed through (SPSS 17.0) using multiple regression analysis. The study concluded that there is a statistically significant impact of voluntary disclosure on earnings quality measures and hence financial reporting quality, represented in the ratio of net operating cash flows/net operating profit, the ratio of the difference between net accounting profit and net operating cash flows/net operating cash flows, the ratio of the difference between net accounting profit and net operating cash flows/the average of total assets, and the ratio of the standard deviation of net operating profit/the standard deviation of net operating cash flows. This emphasizes the importance of voluntary disclosure in corporate financial reporting. The study8 recommends conducting seminars for boards of directors of listed companies in the stock market in order to spread the culture of voluntary disclosure and know its importance and positive impact on promoting the quality of financial reporting, developing accounting standards for disclosure, and the conversion of voluntary disclosure information to mandatory information according to the needs of investment decision-makers, and carrying out further scientific research in this area.