The purpose of this study is to determine the appropriateness of Altman & McGough Model, and Kida Model in predicting the financially distressed companies listed on the Saudi Stock Exchange Market and in distinguishing between financially distressed and non-financially distressed companies in that market. The study adopts deductive, historical, descriptive statistical, variance analysis, correlation analysis, t-test and Durbin-Watson test methods through application on a sample consist of (12) companies listed in the Saudi Stock Exchange Market half of them were financially distressed and the other half were non-financially distressed. The results of the study showed that the two models were able to predict the financially distressed companies listed in the Saudi Stock Exchange Market. As for the distinguish between financially distressed and non-financially distressed companies, the results of the study showed that Kida model was able to distinguish between financially distressed and financially non-distressed companies more accurately than the Altman & McGough model.

This Study aims to discover the extent of Saudi listed companies' disclosure of sustainable development practices through performing content analysis of a sample of Saudi listed companies. In addition, this paper also aims to determine the advantages and difficulties of sustainable development’s disclosure. The Research sample consists of 141 of companies that were listed on Saudi stock market during the period from 2013 to 2016. The researcher used content analysis approach to analyze the content of published annual financial reports. In addition, the researcher also has conducted a field study on a sample of (140): financial managers, preparers of financial reports, teaching staff from Saudi universities, and auditors to test the hypothesis of the field study. The main results of this paper indicate that Saudi companies disclose about sustainable development in their main annual reports and not in separate reports. In addition, there is a low level of accounting disclosure of the sustainable development practices of the Saudi companies under study. The disclosure information was more quantitative and descriptive. Based on these results, the study recommends that Saudi Organization for Certified Public Accountants (SOCPA) should take the responsibility of issuing an accounting standard for sustainable development practices that organize the accounting aspects of such practices. SOCPA should also encourage companies to issue a separate report for sustainable development with the necessity of being confirmed by an independent auditor with imposing punishments on companies that do not issue such reports.

The aim of this study was to test the difference in the financial policy of Saudi public companies that attributes to the characteristics of CEOs, using a sample of 35 public companies listed between (2012 – 2016). The study used two measures of financial policy: the dividend ratio, and the debt ratio. The independent variables included four characteristics: age, sex, number of years of appointment of the executive director and educational level including the variables controlling the ratio of fixed assets and the size of the company. Using the unit root tests such as Dickey-Fuller and Phillips Peron, multiple regression analysis, the results of the study showed that there was no statistically significant effect (at a significant level, α ≥ 0.05) of the sex of the CEO, the age of the CEO and the educational level on the financial policy of Saudi Public Companies. While there is a significant statistical effect (at a significant level, α ≥ 0.05) of the number of years of appointment of the executive Chairman and separate the posts of Chairman and Chief Executive Officer and the fixed assets ratio and the size of the company's assets on the financial policy of Saudi public companies as measured by the ratio of dividends. The study recommended inviting Saudi companies to be more committed to the best practices of the executive Chairman because of the impact on the value of the company and the resolution of disputes and conflicts of interest. A comparative study is recommended of the characteristics of the executive Chairman on the financial policy between Saudi companies and Public companies from other countries.

The objective of the current research is to identify the main obstacles to the application of organizational learning in Saudi institutions and propose a new vision to overcome these obstacles. The research has been applied to (125) workers in Saudi institutions (educational and educational institution, productive institution and service institution). The research tool included a questionnaire prepared by the researcher. The researcher used several statistical tools to analyze the data, including Pearson correlation coefficient, Cronbach alpha coefficient, arithmetic mean, standard deviation, t-test for two independent samples, ANOVA and LSD for bilateral comparisons. The results of the study showed that the average of the obstacles to the application of organizational learning in Saudi institutions (obstacles related to the mission of the institution and its progressive policies, organizational and administrative obstacles, obstacles related to the management and development of human resources, obstacles to building a culture of learning and creativity, and technological obstacles). The results also indicated that there are statistically significant differences in organizational learning obstacles due to different nature of work, educational qualifications, years of experience, and work experience. The researcher suggested a vision to overcome these obstacles.

The study aimed to analyze motives and benefits of adoption of International Public Sector Accounting Standards (IPSAS) and attempted to explain the role of environmental variables and systemic factors in each country when adopting IPSAS. The study achieved that objective using a survey, analysis of literature review and interviews with some accountants in the Egyptian Ministry of Finance and units of local administrations. The study found that there are many self-benefits of adopting IPSAS such as improving accountability, transparency and comparability of public sector information. But these benefits depend on the relevance of IPSAS with environmental variables and organizational factors of each country such as legal, political, economic, educational, cultural, regulatory and structural factors and the study found that legal and cultural factors are the most important factors among these factors. The researcher proposed a plan to issue accounting standards for the public sector in accordance with IPSAS, depending on two sets of rules: the administrative and organizational rules and technical rules.

The subject of the study is one of the important topics that occupied accounting thought. A controversy has been raised in the recent period about investment risks in light of the globalization of capital markets and the need to adhere to the application of international financial reporting standards to attract foreign investment.This study aims to know the impact of the application of international financial reporting standards on reducing investment risks by analyzing the relationship between the application of international financial reporting standards and investment risks.This study was conducted on the Jerusalem Real Estate Investment Company during the period from 2015to 2017, and the researchers relied on the descriptive analytical approach, and a comprehensive survey was made of all the financial statements of the company and took all the data from 2015to 2017.The main results indicate that Bait Al-Maqdis Real Estate Investment Company has other investment alternatives available to pay off its debts in the short term, as it was found that Bait Al-Maqdis Real Estate Investment Company will not fail financially in the short term at least because of its ability to restructure its external debt, even on a short basis Term.The study recommended that the Jerusalem Real Estate Investment Company must provide sufficient liquidity to cover short-term obligations.