Book-Zakat differences and Earnings Persistence: Evidence from Saudi Arabia

Alhadadi, Abdullah

Alhadadi A 2021.pdf (1.972Mb)

Access Status

Open access

Authors

Alhadadi, Abdullah

Date

2021

Supervisor

Effiezal Abdul Wahab

Abhijeet Singh

Type

Thesis

Award

PhD

Metadata

Show full item record

Faculty

Business and Law

School

School of Accounting

URI

http://hdl.handle.net/20.500.11937/83669

Collection

Curtin Theses

Abstract

This thesis examines the relationship between book-zakat differences (BZDs) and earnings persistence for a sample of Saudi firms. Further, the thesis investigates the impact of two important Saudi's capital market institutional settings: the appointment of royal family directors to the board of directors and institutional investors' presence on earnings persistence. Next, the study investigates whether these two institutional settings mitigate the relationship between BZDs and earnings persistence.