In the realm of financial reporting, the widespread adoption of eXtensible Business Reporting Language (XBRL) has revolutionized how companies disclose financial data. Despite its mandate for Saudi publicly listed firms since the year 2015, non-compliance persists, necessitating further investigation. This study meticulously examines XBRL practices among Saudi companies using available data on Tadawul website. The findings revealed notable sectoral disparities in compliance and non-compliance rates underscoring the urgency for reinforced regulatory oversight and governance mechanisms. The study advocates for continuous efforts to enhance transparency and accountability in financial reporting, highlighting the imperative for additional research to shed light on factors influencing reporting behaviours. These insights will inform targeted interventions aimed at refining reporting practices and enhancing investor confidence in Saudi financial markets, thereby fostering economic stability and growth. Consequently, this study lays the groundwork for shaping the future trajectory of the Saudi business landscape. However, further research is warranted to explore the factors contributing to non-compliance among specific companies and sectors.
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