Disclosure of the Quality of Profitability in the lists of Saudi joint Stock Companies and its Impact on the Profitability of Shares (An applied study on the Saudi Telecom Company).

The study aimed to determine the impact of disclosure of the quality of profitability on the profitability of shares of Saudi joint stock companies and to use disclosure of the quality of profitability as an indicator in evaluating the performance of joint stock companies. To achieve the desired goals, the study relied on the theoretical method through information collected from references as well as reviewing previous studies. To analyze the data, the study used the E-Views program, which was designed to deal with statistical problems such as the problem of linear correlation, autocorrelation, multiple correlations, and variance. The study reached results, the most important of which is the presence of a statistically significant effect between the level of disclosure of the quality of profitability and the profitability of shares, as well as the increase in the total profits of public joint-stock companies in the Kingdom of Saudi Arabia in the telecommunications sector led to an increase in earnings per share in those companies. In light of the results of the study, there were a number of recommendations, the most important of which is displaying the financial reports of joint-stock companies through various media in order to attract more investors, to achieve an increase in the quality of profitability of shares, and to work to raise the level of disclosure through the concerted efforts of joint-stock companies and enhance the disclosure process in a way that meets the needs of investors. and rationalize their decisions. [ABSTRACT FROM AUTHOR]