... 2026 13 04 2026 16 04 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Policy uncertainty Environmental sustainability CO₂ emissions Quantile regression GCC countries Princess Nourah bint Abdulrahman...

... banks from the Gulf Cooperation Council ( GCC ) countries over the period from 2013 to 2022. The primary empirical methodologies used are Structural Equation Modeling ( SEM ) and the Generalized Least Squares ( GLS ) technique. To ensure the robustness of the findings, alternative methodologies...

.../value To the best of the authors’ knowledge, this research is the first empirical study to examine how inflation spreads among GCC countries. It also accounts for asymmetry by investigating the transmission of positive and negative inflation shocks. The discussion above highlights the widespread...

...Jamal Ali Al-Khasawneh; Heba Ali; Ahmed Hassanein Purpose This study aims to investigate how stock markets responded to corporate dividend policy changes during the COVID-19 pandemic in the Gulf Cooperation Council (GCC) countries. Likewise, it explores how efficiently market prices incorporate...

... { M t ∗ } − 1 / 2 M t = ( 1 − ψ − ξ ) K + ψ η t − 1 η t − 1 ′ + ξ M t − 1 DeFi Foreign exchange rates GARCH-DECO Cross-quantilogram GCC countries Decentralized finance (DeFi) has become a viable alternative financial...

... growth differed between Islamic and conventional banks in GCC countries. Design/methodology/approach Using data from 104 (56 conventional banks and 48 Islamic banks) banks located in GCC countries from 2012 to 2019, the two-step system generalized method of moments estimator was used to analyse...

... of Islamic finance. Design/methodology/approach In this study, the authors examine how the banking governance structure affects the risk-taking and performance of IBs in the GCC countries between 2010 and 2018. The authors construct a banking governance index (CGI) composed of sub-indices for the board...

...% will be introduced in each Gulf state [ 7 ]. There is some discretion that allows states to determine exempted and zero-rated items. The KSA and the UAE were the first GCC countries to introduce a VAT and excise taxes on cigarettes, energy and sugar drinks. The UAE and KSA introduced a VAT as of 1 January 2018...

... and stability. The focus on the GCC region allows us to examine an underexplored question: What is the effect of earnings quality on the stability of IBs and their conventional peers? Based on a sample of 103 banks (39 IBs and 64 CBs) operating in GCC countries, this paper seeks to answer this question...

...Khaled Elmawazini; Khiyar Abdullah Khiyar; Asiye Aydilek Purpose This paper aims to compare the effects of Islamic and commercial banks on economic growth among the Gulf Cooperation Council (GCC) countries during 2001–2009 (before and during the financial crisis) and 2010–2017 (after the financial...

...A.A. Ousama; Helmi Hammami; Mustafa Abdulkarim Purpose The purpose of this study is to empirically investigate the impact of intellectual capital (IC) on the financial performance of Islamic banks operating in the Gulf Cooperation Council (GCC) countries. Design/methodology/approach The study...

... 1 R m t + β 2 | R m t | + β 3 R m t 2 + ε t Here, CSAD is expressed as follows: GCC countries Quantile regression Herding behaviour GARCH model Islamic stock market The non-efficiency of stock markets gave rise to the development...

... to the dollar, which would allow the GCC countries to absorb large swings in global commodity prices (oil, food) in the short to medium run. Design/methodology/approach – This paper uses exploratory research to shed light on the feasibility of a common currency for the proposed GCC Monetary Union...

... development of the governance system for IBs. As well, the paper discusses and compares the state of the governance system in GCC countries (Kuwait, Bahrain, United Arab Emirates, Qatar and Saudi Arabia) and Southeast Asia countries (Malaysia and Indonesia). Design/methodology/approach – The study...