To what extent do Saudi non-financial listed firms comply with the corporate governance disclosure before the implementation of international standards?

                     i.            To what extent do Saudi non-financial listed firms comply with the corporate governance disclosure before the implementation of international standards?

                   ii.            How does the implementation of international standards positively influence the quality of corporate governance disclosure of Saudi Arabia business environment?

                 iii.            Does firm’s profitability determine the quality of corporate governance disclosure of Saudi non-financial firms?

                 iv.            How does the implementation of international standards influence the association between firm profitability and corporate governance disclosure quality in Saudi Arabia business environment?