...Mohammad Nasser Almarzouq; Souod Alazemi; Khaled Abdulsalam; Rasheed Alrashidi Purpose This study aims to examine whether the implementation of the corporate governance code ( CGC ) improved earnings quality in Kuwait. Design/methodology/approach Using non-financial firms listed on the Kuwait...

... of this study consists of present SMEs in Kuwait, from whom a sample of 155 businesses was chosen. This study adopted a cross-sectional time frame and analyzed the collected data using partial least square structural equation modeling, and Smart-pls 4 software was applied for calculation. Findings...

...Ahmad Alqatan Purpose This paper aims to examine the consequences of board diversity (BD) in Kuwait. In particular, it examines the impact of BD (gender, age and nationality) on earnings management (EM). Design/methodology/approach The research uses data from 103 non-financial Kuwaiti-listed...

...Khalid M. Kisswani Purpose This study aims to explore the long- and short-run effects of daily confirmed cases of COVID-19 (C_t) on daily stock returns (R_t) for Kuwait. This is the first study that was applied to the case of Kuwait. Design/methodology...

... analysis with fixed effects and clustered standard errors of firm performance for 61–97 listed industrial and services firms in Kuwait over a seven-year period. The dependent variables are the returns on assets and equity, the debt-to-equity ratio and leverage and Tobin’s Q and the independent variables...

.... Design/methodology/approach Following reports in the literature, the value relevance of earnings and book values was examined using the price valuation model provided by Ohlson (1995). Observations (2,817) were collected from all firms listed on the Kuwait Stock Exchange from 1994 to 2016. Findings...