Bala, Hussaini
Al Naim, Abdulaziz
Alomair, Abdulrahman
Funding for this research was provided by:
The Deanship of Scientific Research, Vice Presidency for Graduate Studies and Scientific Research at King Faisal University (KFU252147, KFU252147, KFU252147)
Article History
Received: 4 January 2025
Accepted: 14 August 2025
First Online: 26 September 2025
Competing interests
: The authors declare no competing interests.
: This study does not involve human participants, personal data, or biological material. Therefore, ethical approval was not required. The research is based entirely on secondary data obtained from publicly available corporate financial reports and governance disclosures. All data sources comply with the relevant ethical guidelines and regulatory standards.
: This study used publicly available data and did not involve human participants; therefore, informed consent was not required.