...Fatma Boubakri Purpose This study aims to investigate how a higher proportion of independent directors in monitoring and advisory roles moderates the relationship between current and future earnings in Saudi Arabia ( KSA ) following the revision of Corporate Governance Regulations in 2017...

... Limited Licensed re-use rights only Corporate governance Corporate social responsibility Organisational culture Employee engagement Saudi Arabia Enhancing corporate governance has become crucial for achieving success in today’s worldwide business landscape. However, greater corporate...

... procedure and propensity score matching. Originality/value To the best of the author’s knowledge, this study is the first to examine the relationship between auditor size and bank loan contracting in Saudi Arabia. This study makes several valuable contributions to the literature. First...

... for policy makers and firm managers in Saudi Arabia which there should periodically assess and adapt their governance frameworks due to potential fluctuations in the optimal level resulting from internal or external disruptions. Originality/value To the best of the authors’ knowledge, this is the first...

... that the positive effect of FRQ on dividend policy is not strengthened by the presence of corporate liquidity. Research limitations/implications The findings of this study offer implications for stakeholders, including investors and others in Saudi Arabia and other developing countries with comparable business...

... developed countries, with little evidence for developing countries. This paper seeks to expand understanding of the effect of ownership structure variables on firm performance in an emerging market, such as Saudi Arabia, which, to our knowledge, has not been focused on before (Amin and Hamdan, 2018...

... Arabia. Fouad Jamaani can be contacted at: Fjamaani@tu.edu.sa 11 11 2020 28 03 2021 23 06 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Saudi Arabia Emerging countries Information asymmetry IPO underpricing Long...

...Helmi A. Boshnak Purpose This paper aims to examine firm characteristics and ownership structure determinants of corporate social and environmental voluntary disclosure (CSEVD) practices in Saudi Arabia to address the paucity of research in this field for Saudi listed firms. Design/methodology...

.... These results retain their robustness after further analysis. Originality/value In offering these findings, the paper contributes to the existing IA literature by introducing evidence from a Middle Eastern context, namely, Saudi Arabia, of the link between IA compliance with the ISPPIA and FRQ. It confirms...