The aim of this study is to examine the relationships of audit committee size, audit committee meetings and audit quality with corporate performance among the energy industry in Saudi Arabia using 54 firm-year observations for the period ranging from 2005 to 2018. The Pooled Ordinary-Least Square OLS regression’ results indicate that audit committee size was positively associated with corporate performance in the both return on assets (ROA) and return on equities (ROE) models. As for the audit committee meetings, there is a negative relationship with the ROE model, while this relationship has not been reported by the ROA model. In terms of audit quality, there is a positive association reported in both ROA and ROE models. The results documented by this study are important for decision makers at the company and the market levels.

The working capital of the business organization is the excess of current assets over current liabilities. The working capital (WC) governs sales of the business organization directly while sales define the profits. Working capital activates the fixed resources and utilizes the factors of production and it is a bases for the production of goods and services. Working capital is the factor that plays a vital role in the enhancement of sales turnover and profits, ultimately. The present study considers and covers the financial data of selected Indian pharmaceutical companies for the period 2013-2018 for the study of the impact of profitability of the working capital on sales and profits. Ratio analysis is the base of the study while some statistical techniques are to be used to get the mutual relationship, trend, and co-movement of the WC and sales, earnings before interest, depreciation, and tax (EBIDT), profit before tax (PBT), and profit after tax (PAT) of the selected Indian pharmaceutical companies. The combined inferences of the absolute and relational study explain that the WC governs the profit positively but not proportionately. There is a need to control the indirect expenses or non-manufacturing expenses of the business to enhance the profitability corresponding to WC movement.

This study investigates the association between Days Inventory Outstanding (DIO) and firm performance of energy industry in Saudi Arabia, from 2013-2019. The sample comprises of 21 firm-year observations. The Pooled OLS Regression results indicate that DIO was negatively associated with firm performance. The results of this study are important for energy companies’ managements in Saudi Arabia in making decisions related to managing their inventories. Further, the results of this study can be used for future research to gain a deeper understanding of the issues of inventory management and firm performance.

In view of the increasing development of multi-channel services distributed by banks, the customer can receive the service through an electronic distribution system. For this reason, this study focuses on examining the relationship between the dimensions of online banking quality and customer satisfaction. Data were collected through a questionnaire, which was distributed to 1,275 customers of 85 banks in the Middle East and North Africa (MENA). The data were statistically analyzed using a structural equation model with SPSS. The results show that trust and communication had significant impacts on customer satisfaction.

Financial development market (FMD) may have positive or negative environmental consequences. This research investigated the effects of FMD and income on CO2 emissions in Gulf Cooperation Council (GCC) countries during 1980-2018. We found that income had positive effect but FMD had insignificant impact on emissions in GCC panel. Then, we tested these effects in the individual country time series and found that income had positive impact in Saudi Arabia, Kuwait and Oman and had insignificant effect in other GCC countries in long run. Effect of FMD was positive in Oman, was negative in UAE and was insignificant in rest of GCC countries. Effect of income was positive in Saudi Arabia and Kuwait and was insignificant for other countries in short run. The effect of FMD was positive in Kuwait and was negative in UAE. We recommend UAE to expand the financial market and suggest Oman and Kuwait to have a check on the financially supported pollution-oriented activities.

This paper studies the awareness and influencing factors towards investment decisions among Omani working women. The main objective of the paper is to find out the level of awareness and analyze the influence of factors on investment decisions of Omani working women as respondents. The study analyzes the investment decisions taken by the respondents based on their awareness and investment pattern of Omani working women. The data was collected by distributing a well-structured online questionnaire to 200 respondents. The finding of this study shows that the women were more conscious about their investment for their child’s education and future requirement. The research also found that most influencing factors on investment decisions were the family members and professional associations on their investment decisions. Still more thoughtful investment decision yet to be done by the employed women.

This study seeks to explore the direct and indirect relationships perceived by bank employees among leaders' trustworthy behaviors, communication, corporate identity management, and the creation of the intended corporate image (ICI) at merged banks. A questionnaire survey was used to test the developed model. Proportionate stratified sampling was used to collect data from 394 respondents. Structural equation modeling (SEM) was used for empirically investigating the hypotheses. The study revealed that leaders’ trustworthy behaviors had significant positive relationships with corporate identity management and ICI. In addition, merged banks’ communications moderated the relationship between trustworthiness and organizational identity. Further, organizational identity was a partial mediator between trustworthiness and intended corporate image. Merged banks are advised to practice a trustworthiness strategy and behave appropriately to not only perform efficiently but also explain to their primary stakeholders that the prevalence of trust is harmonious with its corporate identity, does not adversely affect the stakeholders' future interests, and increasingly contributes to forming the intended image of the bank. This study contributes to a better understanding of the importance of leadership's trustworthy behaviors and of communicating these behaviors to manage the corporate identity and create an ICI in the Sudanese context.

Recent studies on e-feedback have answered many questions concerning the effectiveness of e-feedback in educational and non-educational sectors. They stated clearly that e-feedback is efficient and practical. From both teachers’ and students’ perspectives, e-feedback has influenced their learning and teaching environment effectively. It is a good technique to personalize the learning strategies. Based on the previous assumption, this study aims at exploring the effectiveness of e-feedback in an educational environment taking into consideration the TAM model and the external factors of trustworthiness and enjoyment. The data is collected by an online questionnaire that was distributed among a group of students. Facilitating communication among teachers and students. It helps in replacing the traditional feedback and assess the learning environment during the pandemic periods. The two constructs of perceived ease of use and perceived usefulness affect positively the intention to use the e-feedback and initiates this type of feedback as a prominent procedure to be used frequently in the learning environment. In addition, the perceived enjoyment and perceived trustworthiness increase the chance of using e-feedback. Recently, e-feedback is highly dominant among online platform users.

This analysis integrates the “technology acceptance model (TAM)” with the “use of gratifications theory (U&G)” to develop an embedded model that predicts the use and satisfaction of emotional icons called stickers through WhatsApp. The explanation for combining these two theories is that U&G offers accurate information and a thorough knowledge of use, while TAM theory has been firmly established in several technical implementations. A newly developed hybrid analysis procedure has been applied within this research. Using an artificial neural network (ANN), and the structural equation model (SEM) have been combined. The research also uses the importance-performance map analysis (IPMA) to present each factor’s performance as well as importance. The ANN and IPMA research have both indicated that for sticker use intention, a highly essential predictor is Socialization. An online questionnaire survey was developed to assess the recommended model. The intention to use stickers was significantly affected by “Socialization, Self Presentation, Enjoyment, Novelty, Unique Function, Perceived Ease of Use, and Perceived Usefulness”. The research's main achievement is the convergence of two separate theories into a single conceptualization to accurately calculate the TAM components when it comes to the usage of stickers in WhatsApp. Theoretically, the recommended model provides enough insight for aspects which affect the intention to use stickers with relevance to the socialization’s factors considering interpersonal aspects. Practically, the higher education decision-makers along with professionals would extract variables that are important as compared to others and policies would be developed accordingly. The deep ANN model competence has been analyzed within the research to decide upon the non-linear associations between variables of the theoretical model, methodologically.

E-consumer rights aim to provide consumers and sellers a fair opportunity when dealing online, which requires both parties to know their rights and ethics. Therefore, the purpose of this study is to verify the impact of consumer rights available on reputed online store websites in Saudi Arabia (KSA) on the customer service, using expectation confirmation theory (ECT). A random sampling technique was used for primary data collection from a sample size of 152 faculty members. IBM Software Package for Social Sciences SPSS-26 and structural equation modeling (SEM) LISREL software programs were used for data analysis. The findings show that e-consumer rights have positive and significant effects on customers’ e-reliability and e-responsiveness. In addition, consumers’ income significantly influences their e-responsiveness, while the number of e-dealings per month significantly influences both e-reliability and e-responsiveness. The results of the study also provide an inventory of eight reasons why consumers prefer to deal with local electronic stores over foreign ones. Based on these findings, theoretical importance, practical implications, and suggestions for future research are discussed.