MEASURING THE EFFECT OF ACCOUNTING DISCLOSURE QUALITY ABOUT FIRMS INNOVATIONS ON FINANCIAL PERFORMANCE TO SUPPORT FUTURE ECONOMICS: THE MODERATING ROLE OF FINANCIAL REPORTING TRANSPARENCY IN SAUDI CAPITAL MARKET

This research aims to evaluate the influence of financial reporting transparency on the innovations accounting disclosure of a company’s and financial performance in the Saudi capital market, the final sample of the study 167 firm year observations from 2021 to 2023. Study adds to the body of knowledge regarding the relationship among financial performance, financial reporting transparency, and innovation disclosure by firms, where these studies have not focus on the relationship between a company’s disclosure of innovations, financial performance, and financial reporting transparency. Current study concluded that innovations disclosure quality has a significant positive effect on the firm’s financial performance; financial reporting transparency has a significant positive effect on the firm’s financial performance and the interaction between the financial reporting transparency innovations disclosure quality has a significant positive effect on the firm’s financial performance Saudi Capital Market.