Abstract
This study aims at investigating the compliance of stumbling Saudi Shareholding Companies about disclosing the reasons of accumulating losses in the financial reports based on the requirements of the Capital Market Authority.
This study uses the descriptive approach in which data was gathered to represent all research population which constitutes all companies that had accumulating losses over 055 of their
capital and that is published on the website of stock exchange. The data was examined based on a designated form and concluded that stumbling companies do not comply with the instructions of the stock exchange of reporting their losses and recommends that Saudi Shareholding Companies must complain of disclosure requirements according to Capital Market Authority.