After independence, the GCC countries relied heavily on foreign workers from fellow Arab countries. Thus, remittances flowed from GCC to other countries in MENA. In the 1980s-1990s labor source switched to South Asia; so did the flow of remittances. This paper examines the consequences of the...

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...

Purpose: The study aims to discuss the role of market power and the banks as a liquidity provider, specifically in the twenty-first century. Design: The empirical investigation has evaluated the effects of market power on the ability of GCC banks to provide and transform liquidity. Findings: The...

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...

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...

Financial markets rely on confidence and confidence is supported by the presumption that financial statements are accurate and reflect the economic reality. Financial scandals from 2001-2002 as well as the recent economic crisis have raised questions about the integrity of accounting information...

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...

In this paper, we investigate whether material asset reorganizations (MARs), a special form of merger and acquisition (M&A) transactions, can affect the acquirers' cost of debt financing. Further, we examine the effect of acquiring firms' accounting information quality on the cost of debt and on...

This paper examines the relationship between accounting information quality and capital investment choice from the perspective of accounting information's governance function. Measuring capital investment choice as the correlation of growth of operating income between company and industry, this...

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...