Artificial intelligence is called as forth industrial revolution. The concept of artificial
intelligence is to help humans in doing tasks and taking decisions by using machines …

Financial statement fraud has been a serious concern for many investors and other
stakeholders, and this motivated many researchers in developing traditional regression …

The current study aimed to test if the IT governance positively directed the e-banking
services of the GCC registered banks. Accordingly, the needed data was collected form 57 …

Purpose The purpose of this paper is to investigate the direct and indirect relationship
between institutional ownership and corporate tax avoidance using corporate social …

The aim of current study is to investigate the impact of financial technology on the
performance of Bahraini banks. The results indicates that the total level of applying financial …

This paper aims to examine the relationship between firm value and the level of social
media disclosure of intellectual capital by Kuwaiti and Omani listed firms. The level of social …

The aim of current research is to investigate the impact of e-learning on the performance of
accounting students at universities in the Kingdom of Bahrain. A questionnaire was …

Abstract The Kingdom of Bahrain has been reported as the pioneers of the e-government
within the Arabian Gulf region. Such particularly is the pride reflective within the healthcare …

Purpose The purpose of this paper is to investigate the relationship between ownership
structure and corporate social responsibility (CSR). Specifically, this paper examines the …

Among the most significant governance issues currently faced by the modern corporation
are those relating to diversity, such as gender, and independence of directors. Another …