Browsing by Author "Alduwaihi, Lulwah"

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Assessing Financial Risk Exposure in Saudi Healthcare Institutions under Vision 2030
(Saudi Digital Library, 2025) Alduwaihi, Lulwah; Kanungo, Rama
This study explores how Saudi hospitals disclose and govern financial risks in light of Vision 2030 reforms. Using qualitative document analysis and the READ framework, 51 public and private hospital reports from 2022–2024 were examined. Results show that disclosures focused narrowly on liquidity and reimbursement risks, with critical risks like fraud or capital loss rarely mentioned. Private hospitals offered more detailed reporting, but often avoided sensitive disclosures. Public hospitals either lacked reports or reused generic templates, reflecting weak governance practices. Most institutions failed to disclose formal oversight structures, such as audit committees or risk stress-testing, these gaps in financial transparency and governance conflict with the accountability goals of Vision 2030. The study concludes that effective financial risk governance remains underdeveloped, especially in public hospitals, and calls for stronger regulatory enforcement and future research into internal governance practices.
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