...Asma AlKhayari; Iram Ansari; Baban Eulaiwi; Ahmed Al-Hadi Purpose This study examines the relationship between the presence of board executive committees and the incidence of corporate financial restatements among publicly listed firms in the Gulf Cooperation Council (GCC) region. While prior...

...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...

...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...

...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...

...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...