The motivation of this research is to investigate the important factors that affect Gulf Cooperation Council (GCC) economies and increase the investment opportunities to avoid the threats of limited oil resources in the future. This study examines the relationship between tax avoidance,...

Purpose - This study aims to analyze the impact of Arab Revolution on the Arabian Gulf security by applying on Yemeni Revolution. This can be achieved by analyzing the threat of Arab Spring Revolutions to the national security of the Gulf Cooperation Council (GCC) countries after the breakout of...

This research aims to investigate the impact of economic freedom on entrepreneurship within the GCC countries, spanning the period 2006-2020. Using the Panel ARDL methodology, the research analyzes the impact of economic freedom and its diverse components, including Property Rights, Government...

Saudi Arabia has entered the geopolitical competition for mineral resources - and it has done so in a determined manner and with substantial funds at its disposal. As part of its Vision 2030, the Kingdom aims to strengthen local processing and industrial value added. Currently, Saudi Arabia...

The study aims to investigate the relationship between ownership structure (OS) and financial performance (FP) in non-financial listed companies operating in Oman and the UAE, using panel data from 2012 to 2021. The results revealed that Tobin's Q (TQ) is positively and significantly affected by...

This study explores the relationship between oil prices and the Human Development Index (HDI) in the Gulf Cooperation Council (GCC) countries. It investigates whether oil prices remain the primary driver of economic growth and development in the region. The analysis employs a Cross-Sectional...

This study explores the relationship between audit committee characteristics and accounting information quality by justifying the role of the internal information environment and political connections under the theocracy state of Iran with syncretic politics. Using panel data of 558 firms from...

Based on data of state-owned enterprises listed on the Shanghai and Shenzhen Stock Exchanges from 2003 to 2017, this study examines how mixed-ownership reform affects a company’s auditor choice from the perspectives of ownership structure and governance. We find that the higher the degree of...

By combining two types of studies: theoretical and field, the study aims to explore the impact of digital transformation on the quality of accounting information and the efficacy of corporate governance through the deployment of blockchain technology in banks. The study's dimensions and...

The random inspection is an important innovation of CSRC's regulatory initiatives. Using this quasi-natural experiment conducted by the CSRC, we examine the impact of the random inspection on corporate investment efficiency. The result shows that after the listed firms are inspected, the...