... Publishing Limited Licensed re-use rights only Zakat Sustainable development goals Islamic social finance CSR governance System GMM Saudi Arabia Deanship of Scientific Research, Vice Presidency for Graduate Studies and Scientific Research, King Faisal University, Saudi Arabia...

...António da Costa Carvalho; Luís Pacheco; Júlio Lobão Purpose This study aims to explore the short-term return predictability of Islamic stocks following significant one-day price shocks in four emerging markets: Indonesia, Malaysia, Pakistan and Saudi Arabia, over the period 2015–2024. It tests...

... 2024 21 05 2025 19 08 2025 22 08 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Oil price uncertainty (OPU) Oil volatility index (OVX) Cash holdings Cost of debt Firm performance Inflation Saudi Arabia E30...

.../approach Regression analyses were applied to 606 firm-year observations from Saudi Arabia from 2011 to 2020. Findings Firms with higher risk-taking exhibit higher cash holdings, whereas financially constrained firms have lower cash holdings. The positive association between corporate risk-taking...

... Limited Licensed re-use rights only Capital structure Earnings management Saudi Arabia Religion Culture G30 M14 M41 The issues of capital structure and earnings management have sparked many discussions among business practitioners and scholars. This paper examines...

...Elizabeth Louisa Roos; Philip David Adams Purpose This paper aims to provide a quantitative assessment of the broad economic effects of tax policy reform in the Kingdom of Saudi Arabia (KSA). Design/methodology/approach Using a dynamic computable general equilibrium (CGE) model of the KSA...

...Shoaib Khan; Usman Bashir; Md. Saiful Islam Purpose The purpose of this study is to investigate the most important factors that affect the capital structure of commercial banks in the Kingdom of Saudi Arabia. Design/methodology/approach This study uses annual data of 11 Saudi commercial...

...Faisal Alnori Purpose The purpose of this paper is to study the relationship between corporate cash holdings and financial performance, both linearly and non-linearly, for listed non-financial firms in Saudi Arabia. Design/methodology/approach The data include all listed firms in Saudi...

...Hassan Belkacem Ghassan; Abdelkrim Ahmed Guendouz Purpose This paper aims to measure the stability extent of the banking sector in Saudi Arabia, including Islamic and conventional banks (CBs), using quarterly data. Design/methodology/approach The paper uses seemingly unrelated regressions...

...Mohamed Ben Mimoun Purpose There is a rich debate on the nature of Islamic banking (IB)–growth nexus and the direction of causality governing this nexus. This study aims to focus on this issue in the case of Saudi Arabia, the largest country-holder of Islamic Banks (IBs)’ assets worldwide...

... attribute these very high levels of underpricing in part to the monopsony power of insurance underwriters in Saudi Arabia. Regarding the Sharia compliance effect, they find that it does not significantly reduce the underpricing of insurance offerings. The authors interpret this as the fact that Sharia...

... Capital markets Islamic mutual funds Performance evaluation Market timing ability Stock selection ability Saudi Arabia Over the past two decades, investment in ethical equity mutual funds whether based on social responsibility principles; environmental considerations, good corporate...

.... The current study looks at a population of ten publicly traded banks in Saudi Arabia over a two‐year period. While the results of traditional parametric tests of difference are reported, the study also employs more robust distribution free non‐parametric tests of differences in location measures between...

... to the pre‐IPO level as measured by the return on assets and return on sales. It was also found that the performance deterioration is associated with the IPO event. Originality/value The paper is the first assessment of IPOs clustering occurred in Saudi Arabia. Ahmed S. Alanazi can be contacted...

...Rasem N Kayed; M. Kabir Hassan Purpose The purpose of this paper is to critically review some of the existing literature relevant to Saudi Arabia's quest for development in order to build the argument for the viability of entrepreneurship to Saudi Arabia's development process. Design...

...Mohammad Hanif Akhtar Purpose The purpose of this paper is to estimate the data envelopment analysis (DEA) efficiency scores and Malmquist productivity indices of banks in Saudi Arabia, an economy that is heavily dependant on the hydrocarbon sector. Design/methodology/approach The paper adopts...

... Trade Finance Cotton Supply chain management Saudi Arabia Islam The cotton sector as a main foreign exchange revenue earner and a major source of employment is crucial for sustainable development in west Africa. The sale of seedcotton is the main or only source of cash revenue for farmers...

... of internationally recognized firms, and all Saudi banks are required to have two auditors to confirm their financial statements. The Saudi Arabia Monetary Agency relies on four policy instruments in conducting monetary policy: cash reserve ratio (CRR)/minimum reserve policy, repos and reverse repos, foreign...

...Hicham Benjelloun; Abdulkader M.A. Abdullah Purpose The purpose of this paper is to investigate how best to diversify in Saudi Arabia's stock market. Design/methodology/approach The analysis proceeds as follows: first, repeated sampling with replacement from a sample of 62 actual companies...