Accurate disclosure is one of the key features of the methods of monitoring the company’s activities and evaluating its performance, as it contributes in improving the levels of understanding by shareholders, investors, and the public of the company structures and activities, in addition to policies applied by such company. It also evaluates the company performance in relation to ethical standards. Moreover, accurate disclosure is considered as a factor contributing to attract capital, as it influences investors and increases the average of confidence and safety for investors in relation to the financial soundness of the company, in particular, and financial sector, in general, through allowing investors to get acquainted with all aspects related to the company activities and financial statements.