Keywords: FGLS
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Journal Articles
Asian Journal of Accounting Research (2024) 9 (3): 217–228.
Published: 25 June 2024
...). Design/methodology/approach The full sample includes 30 Takaful insurance companies listed in Southeast Asia (SEA) and Gulf Cooperation Council (GCC) countries over the period 2011–2021. We use the FGLS method for data analysis. Findings Our results reveal that Takaful insurance, which holds one...

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