Disclosure Compliance in the Context of Corporate Acquisition: A Comparative Study in UAE and Kuwaiti Laws in Financial Companies

The study aimed to investigate disclosure compliance in the context of corporate acquisitions as a comparative study in UAE and Kuwaiti laws. The main problem addressed in this research was to answer the following question: What are the provisions of disclosure compliance in the framework of corporate acquisitions in UAE and Kuwaiti laws, and to what extent do they achieve the desired legal protection? The research relied on a descriptive, analytical, and comparative approach, which was deemed suitable for the nature of the study. The study concluded the importance of good faith and honesty in commercial relationships as a legal foundation. Parties involved in transactions must commit to disclosing information truthfully and honestly, thereby fostering trust in business relationships by providing timely information. Requiring the acquiring party to disclose contributes to protecting the company's interests and price stability, as well as enhancing confidence in financial markets and preventing illicit speculation. The study recommended regulating and improving disclosure processes to include all essential information that must be disclosed. Such disclosures should be accurate and transparent to protect investors and the public dealing with target companies in acquisitions, contributing to building trust in the financial market.