This study aims to measure the earnings quality (EQ) in Gulf Cooperation Council (GCC) countries using a sample of 1827 firm-year observations from 2008 2016 by nine EQ measures. These measures are persistence, predictability, value relevance, response coefficient (ERC), smoothness, surprise, accrual quality, loss recognition timeliness and conservatism. The also examines effect these on attrac...

ABSTRACT: This study aims to determine the development of Islamic finance, financial development, government governance, and population growth on economic in six GCC member countries (Bahrain, Kuwait, Qatar, Oman, Saudi Arabia, United Arab Emirates) during period 2013 2019. uses a quantitative approach, pooled least success (PLS) analysis, classical assumption test. The results this indicate th...