The Role of Disclosure of Electronic Financial and Non-Financial Reports in Improving Investors Decisions in Saudi Joint Stock Companies Registered in the Saudi Stock Market - A Field Study

       The  communications revolution of the most important pillars of technological advances and even kept pace with these developments accounting should display the accounting outputs represented in the financial and nonfinancial reports in electronic form, hence the importance of research represented by the paucity of research on this topic. The research objective of conducting exploratory and analytical study of financial electronic financial and other reports and their significance in the recorded Saudi capital market companies, and to achieve this goal, the researcher conducted a prospective study using a questionnaire containing a set of paragraphs used in the test six hypotheses statistically was the most important results of those hypotheses tests presence the spread of financial and nonfinancial electronic reports recorded in the Saudi capital market companies, and the presence of a statistically significant correlation between these reports and improve the decisions of investors and increase trading volume and improve the level of transparency. The researcher recommended that electronic publishing of financial and nonfinancial reporting in companies that have not done that step to achieve what the publication of many advantages.