... into its internal components and assessing their discrete and combined effects on multiple dimensions of risk (liquidity, credit, operational and insolvency) in Islamic banks operating in the Gulf Cooperation Council ( GCC ). Design/methodology/approach The authors construct a unique hand-collected...

...AbdulQuddoos AbdulBasith; Nedal Al-Fayoumi Purpose This study aims to examine the impact of sector market competition on the ownership structure of publicly listed firms in the Gulf Cooperation Council (GCC) countries. Design/methodology/approach The authors employed the system-Generalized...

... to engage in sustainability reporting. Finally, businesses’ wishes to legitimize their activities in society and maintain their reputation were found to be a significant determinant for sustainability reporting. Sustainability KSA Global reporting initiative (GRI) Corporate reporting GCC...

...Ayman E. Haddad; Fatima Baalbaki Shibly; Ruwaidah Haddad Purpose The purpose of this study is to investigate the voluntary disclosure of accounting ratios in the corporate annual reports of manufacturing firms in the Gulf Cooperation Council (GCC) and determines whether an association exists...

... of accounting information in the MENA region but also draw comparisons between Gulf countries (GCC) and non-GCC country firms to determine whether there are distinct differences across the two regions. Design/methodology/approach To investigate the value relevance of accounting information in the MENA...