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Keywords: GCC
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2026) 25 (4): 533–554.
Published: 13 April 2026
... Cooperation Council countries ( GCC ) from 2014 to 2023. This study uses the ordinary least squares test as the baseline model. In addition, this study conduct a battery of robustness checks, including Two-Stage Least Squares and Fixed Effects regression tests to address potential endogeneity. Findings...
