Board of directors is one of the internal governance mechanisms that are intended to ensure that the interests of shareholders and managers are closely aligned. Among the most significant governance issues currently faced by the modern corporation are those relating to diversity. In this paper,...

This paper investigates market risk disclosures (MRD) and its association with the strength of corporate governance structure of Gulf Co-operation Council (GCC) financial firms from 2007 to 2011. Using a comprehensive measure of market risk disclosure, our regression results provide evidence of...

Corporate Governance Disclosure (CGD) is important for countries aiming to attract international investors and increase foreign investment. CGD helps mitigate the agency problem, improve firm value and enhance capital market efficiency. This research aims to assess the level of CGD in the Gulf...

This paper aims to present and analyze corporate governance disclosure (CGD) practices among listed non-financial companies in the Gulf Cooperation Council (GCC) countries' stock exchanges. GCC include Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and United Arab Emirates (UAE). The study utilizes...

The objective of the paper is to assess ownership and control links in the GCC corporate sector. The analysis focuses on the integrated ownership and network arising from ownership data available in Bloomberg and GCC stock exchanges. The paper finds that ownership is concentrated in GCC public...

Purpose: This paper discusses and compares the corporate governance codes in Gulf Cooperation Council (GCC) countries.Design/methodology/approach: The development of corporate governance codes in the GCC is considered using an analytical approach.Findings: Efforts and initiatives are underway in...

This study examines the association between market risk disclosures (MRDs) and the investment efficiency of financial firms from six emerging markets in the Gulf Cooperation Council (GCC) region. Based on a sample of 553 firm-year observations over the 2007–2011 period, we find that MRDs are...

The ability of entrepreneurs to arrange working capital is the key to maximizing the profitability of small- and medium-sized enterprises and the wealth of entrepreneurs. The study investigates the correlation between entrepreneurs’ working capital management and the profitability of SMEs...