Al Naim, Abdulaziz
Alomair, Abdulrahman
Chebbi, Kaouther
Funding for this research was provided by:
This work was supported by the Deanship of Scientific Research, Vice Presidency for Graduate Studies and Scientific Research, King Faisal University, Saudi Arabia (Grant Number: KFU251586.)
Article History
Received: 28 November 2024
Accepted: 15 January 2026
First Online: 31 January 2026
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 was 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 needed no informed consent.