• Essia Ries Ahmed University of Nizwa
  • Tariq Tawfeeq Yousif Alabdullah University of Basrah
  • Mohammed Muneerali Thottoli University of Nizwa
  • Eny Maryanti University of muhammadiyah sidoarjo




Purpose — This research aims to test whether corporate governance (CG) predicts firm profitability in a sample of firms listed in the financial mark in Oman.

Design/methodology/approach — This research analyses cross-sectional data across 50 non-financial firms. This study used annual reports for the fiscal year 2018 to analyze the impact of CG on firm profitability. This work tested its hypotheses and analyzing them via the Partial Least Squares (PLS).

Findings — The result of this research indicates that a positive link between all the predictors is found: board size, ownership, gender, and audit committee, and firm profitability (financial performance).

Practical Implications —

Originality/value — This research is the first of its kind via examining the link between this set of predictors of (CG) and firm performance in the Omani context. The present study provides empirical evidence for the researchers, policymakers, and other stakeholders.

Keywords Corporate governance, Financial performance, Oman

Paper Type research paper (secondary data)



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How to Cite

Ahmed, E. R., Alabdullah, T. T. Y., Thottoli, M. M., & Maryanti, E. (2020). DOES CORPORATE GOVERNANCE PREDICT FIRM PROFITABILITY? AN EMPIRICAL STUDY IN OMAN. The International Journal of Accounting and Business Society, 28(1), 161–177.