DISCLOSURE AND TRANSPARENCY AS A STRATEGIC MECHANISM FOR ENHANCING THE EFFICIENCY OF THE SAUDI CAPITAL MARKET

This study underscores the strategic significance of disclosure and transparency in improving the efficiency of the Saudi capital market within the context of Vision 2030.It looks at market capitalization, liquidity, listed companies and public fund assets from 2014 to 2024 using a theoreticalanalytical approach and quantitative indicators.The results indicate that increased transparency enhances investor confidence, optimizes pricing efficiency and mitigates information asymmetry.The study emphasizes the regulatory function of the Capital Market Authority and provides a conceptual framework for policymakers to encourage sustainable practices in financial markets.