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Keywords: GCC
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Journal Articles
The impact of boards of directors’ and audit committees’ characteristics on corporate innovation: empirical evidence from the GCC countries
Available to Purchase
Journal of Accounting in Emerging Economies (2025)
Published: 23 May 2025
...Ghassan H. Mardini Purpose This study examines the relationship between the characteristics of the board of directors (BoD) and the audit committee (AC) and their impact on corporate innovation in the Gulf Cooperation Council (GCC) countries. Design/methodology/approach Grounded in agency...
Journal Articles
What do we know about real earnings management in the GCC?
Available to Purchase
Journal of Accounting in Emerging Economies (2024) 14 (3): 659–691.
Published: 30 August 2023
...Mahmoud Alghemary; Basil Al-Najjar; Nereida Polovina Purpose The authors empirically investigate the association between acquisition, ownership structure and accrual earnings management (AEM) on real earnings management (REM) using Gulf Cooperation Council (GCC)-listed firms' context. Design...
Journal Articles
Macroeconomic evidence on the impact of mandatory IFRS adoption on FDI in the Gulf Cooperation Council (GCC) countries
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Journal of Accounting in Emerging Economies (2021) 11 (4): 610–631.
Published: 29 April 2021
...Youcef Mameche; Abdullah Masood Purpose The present paper seeks to investigate the impact of International Financial Reporting Standards (IFRS) adoption on the foreign direct investment (FDI) in the Gulf Cooperation Council (GCC) region for the period 1980–2017. This study relies...
Journal Articles
Effects of board and ownership structure on corporate performance: Evidence from GCC countries
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Journal of Accounting in Emerging Economies (2014) 4 (1): 117–130.
Published: 25 February 2014
...Houda Arouri; Mohammed Hossain; Mohammad Badrul Muttakin Purpose – The purpose of this paper is to examine the effect of ownership structure and board composition on bank performance as measured by Tobin's Q and market to book value in Gulf Co-Operation Council (GCC) countries...
