Nairohk, Rami Mohammad Bassam Abdel Rauof (2025) The Impact Of Corporate Governance On Banking Financial Performance In Gulf Cooperation Council (Gcc): The Mediating Role Of Liquidity. PhD thesis, Universiti Sains Malaysia.
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Abstract
This study investigates the impact of corporate governance on the financial performance of the banking sector in the Gulf Cooperation Council (GCC) countries, emphasising the mediating role of liquidity. The study employs a quantitative research design, collecting data from 2014 to 2021 across 55 banks in the GCC region. Partial Least Squares Structural Equation Modelling (PLS-SEM) was utilised. Key corporate governance indicators, including board size, board independence, board diversity, and board meeting frequency, were analysed to determine their impact on financial performance measures such as return on assets (ROA) and return on equity (ROE) and, the study also strengthened by four control variables, such as total assets, bank age, GDP and Inflation rate. The study indicates a statistically significant negative relationship between board diversity and financial performance, specifically with (ROA) and (ROE). Regarding board meeting frequency, the study found no significant effect on ROA, indicating that the number of meetings alone does not influence asset returns.
| Item Type: | Thesis (PhD) |
|---|---|
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management |
| Divisions: | Pusat Pengajian Pengurusan (School of Management) > Thesis |
| Depositing User: | Mr Aizat Asmawi Abdul Rahim |
| Date Deposited: | 17 Aug 2026 08:40 |
| Last Modified: | 17 Aug 2026 08:40 |
| URI: | http://eprints.usm.my/id/eprint/64784 |
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