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Keywords: GCC countries
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Journal Articles
Journal of Financial Reporting and Accounting (2026) 24 (2): 626–674.
Published: 05 June 2025
... commercial banks in the Gulf Cooperation Council (GCC) countries from 2013 to 2022. Structural equation modeling and the generalized least squares technique are used as the primary empirical methodologies. To ensure robustness, the findings are validated using alternative methodologies, including the two...
Journal Articles
Journal of Financial Reporting and Accounting (2025)
Published: 19 February 2025
...Antonios Persakis; Ra’fat Jallad Purpose This study aims to address a research gap by examining the relationship between CEO power, board strength and earnings quality in Gulf Cooperation Council (GCC) countries, a region with distinctive economic and governance characteristics. It explores how...
Journal Articles
Journal of Financial Reporting and Accounting (2026) 24 (4): 2028–2049.
Published: 02 July 2024
... Cooperation Council (GCC) countries. Design/methodology/approach An extensive review of the literature was carried out, and a diffusion index of 73 items including was adopted to measure the level of FinTech usage or diffusion for the banks that are listed on the GCC stock exchanges. The study used return...
Journal Articles
Journal of Financial Reporting and Accounting (2024) 22 (2): 392–415.
Published: 10 July 2023
... and corporate economic performance for a sample of 99 companies in Gulf Cooperation Council (GCC) countries that addressed SDGs in their sustainability reports published in 2019. Design/methodology/approach Using a two-stage analysis, this study examines how firms’ characteristics and corporate governance...
Journal Articles
Journal of Financial Reporting and Accounting (2019) 17 (2): 343–362.
Published: 24 June 2019
...Abdalmuttaleb M.A Musleh Al-Sartawi; Sameh M. Reda Reyad Purpose This study aims to examine the relationship between online financial disclosure (OFD) and profitability of Islamic banks in the Gulf Cooperation Council (GCC) countries. Design/methodology/approach An extensive review...
