Review of International Business and Strategy: Volume 26 Issue 1

The effect of corporate governance mechanisms on earnings management: Evidence from Saudi Arabia

Ali Abedalqader Al-Thuneibat, Hussam Abdulmohsen Al-Angari, Saleh Abdulrahman Al-Saad

The purpose of this paper is to investigate the compliance of Saudi shareholding companies with the requirements of corporate governance issued by the Board of Capital Market…

Industrial buyer-seller interactions: negotiating in the Arabian Gulf

Alexandre A. Bachkirov, James Rajasekar, Maithe Paula da Silva

The purpose of this study is to explore the key cultural factors that shape the Arab style of buyer-seller negotiations in the industrial goods sector; formulate propositions…

Strategic and financial similarities of bank mergers

Sony Kuriakose, Justin Paul

Consolidation through mergers and acquisitions indicates one of the major outcomes of the financial transformation process and contemporary trend in the Indian banking sector…

Development of accounting standards in selected Middle Eastern countries in comparison to the United States of America

Peter A Aghimien

– The purpose of this paper is to compare the development of accounting standards in five diverse Middle Eastern countries with those of the USA.

Determinants of dividend policy of public listed companies in Malaysia

Yusniliyana Yusof, Suhaiza Ismail

This study aims to investigate the determinants of the dividend policy of public listed companies in Malaysia. The factors examined in this study include earnings, cash flows…

Comparative study of technological innovativeness between individuals in the USA and India

Andreas Klein, Parimal Bhagat

One of the key drivers of competitiveness and growth of emerging countries is their ability to innovate. While India has successfully implemented innovative processes for software…

Efficiency of Gulf Cooperation Council Banks: Empirical evidence using Data Envelopment Analysis

Peter A Aghimien, Fakarudin Kamarudin, Mohamad Hamid, Bany Noordin

This paper aims to investigate the efficiency level of Gulf Cooperation Council (GCC) banks on technical efficiency (TE), pure technical efficiency (PTE) and scale efficiency…

National identifications as determinants of the reception of country-of-origin sensitive advertising: The case of German-Turkish consumers

Torsten J. Gerpott, Ilknur Bicak

This paper aims to empirically analyze the extent to which advertising reception among consumers with a migration background (German-Turks) is influenced by a person’s strength of…