... on Saudi Arabia in a number of ways. First, previous Saudi studies use either a quantitative approach (e.g., Alsaeed, 2006; Al-Abbas, 2009; Al-Moataz and Lakhal, 2012) or a qualitative approach ... general and Saudi Arabia in particular (Al-Motairy, 2003). Similarly, until 2006, the Companies Act of 1965 was the main legislation governing companies’ behaviour in Saudi Arabia1 (Haniffa and ... Glasgow Theses Service http://theses.gla.ac.uk/ theses@gla.ac.uk Albassam, Waleed (2014) Corporate governance, voluntary disclosure and financial performance: ban empirical analysis...