Saudi Cultural Missions Theses & Dissertations
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Item Restricted ANTECEDENTS OF FINANCIAL TECHNOLOGY ADOPTION AND ITS IMPACTS ON THE FINANCIAL PERFORMANCE OF SAUDI ARABIAN BANKING SECTOR: THE ROLE OF SUSTAINABLE PRACTICE AS MEDIATION(Saudi Digital Library, 2025) ALRSHEEDI, ALI; Iskandar, Yulita Hanum PFintech adoption is an important trend topic and is attractive both academically and professionally because it is challenging for the Saudi banking sector to adopt Fintech due to the complicated processing of adoption, continued development, financial model changes, economic growth, sustainability implementation, business technological innovation pressure, environmental pressure, competitive edge, and regulation. Hence, there is a lack of a comprehensive framework in the existing literature to illustrate the factors that significantly drive Fintech adoption and its impact on financial performance in emerging markets, and to adhere to the role of Fintech as a solution for sustainability practice and knowledge of the best time of adoption in the banking sector. This study aims to provide a comprehensive framework to examine the technology-organisation-environment framework as an antecedent driving Fintech adoption and the resource-based view theory to present the outcome of its adoption in financial performance, while examining the mediating sustainability practice between fintech adoption and financial performance. Additionally, it examined the type of adopter as a moderator between fintech adoption and financial performance. This study developed a framework based on the integration of technology-organisation-environment and resource-based view theories to present the adoption process and its impact on financial performance, sustainability practices, and adopter types. The research adopts a positivist philosophy as its core approach, and the data collection is from a variety of managers of Saudi banks listed on the Saudi Exchange stock market that adopted FinTech in their operations. The hypothesis analysis was conducted using SEM-PLS. The sampling used in this study was the purposive technique used to distribute the survey questionnaires. A total of 195 participants were included in the study. The findings of this study show that relative advantage, infrastructural maturity, financial readiness, government regulation support, customer pressure, and competitive pressure have significant positive effects on Fintech adoption; however, simplification, observability, compatibility, and top-level management support do not significantly affect Fintech adoption. The R2 value indicates that 81.3% of the variance in Fintech adoption is explained by its antecedents. Sustainability practice significantly and positively mediates the relationship between Fintech adoption and financial performance. The type of adopter does not moderate the relationship between Fintech adoption and financial performance. This study contributes to the existing body of literature by providing a unique model to enhance insight into academic knowledge and a comprehensive framework to evaluate the process of fintech adoption in the banking sector in Saudi Arabia.18 0Item Restricted Impact of Corporate Social Responsibility on Financial Performance with a Mediating Role of Enterprise Risk Management of the Islamic Banks in GCC Countries(Universiti Kebangsaan Malaysia, 2025) Alsalami, Tamader; Soo-Wah, Low; Shifa Mohd, NorThe incorporating of Corporate Social Responsibility (CSR) factors into managerial decision-making has been shown to mitigate risks and create an "insurance-like" value that protects Financial Performance (FP). However, previous research on the direct relationship between CSR and FP has yielded mixed results, highlighting the need for further investigation. Thus, this study examines the mediating role of Enterprise Risk Management (ERM) in analysing the relationship between CSR and FP. This study examines Islamic banks in the Gulf Cooperation Council (GCC) as a distinctive context for analysing the CSR-ERM-FP dynamics within the banking sector. Drawing on stakeholder, signalling, and agency theories, it argues that strategic CSR practices strengthen enterprise-wide risk management, ultimately enhancing the FP of GCC Islamic banks. This study utilizes a sample of 221 bank-year observations from 23 listed Islamic banks operating in GCC countries between 2011 and 2020. Data were collected from two secondary sources: annual bank reports were utilized to gather CSR data through content analysis and scoring methods for ERM data, and the DataStream database was accessed for FP data. An analysis of multiple panel regression approach was applied to examine the relationship between the study variables. The study finds that CSR practices positively impact both accounting-based and market-based FP in GCC Islamic banks. Additionally, banks with a strong commitment to CSR demonstrate more effective ERM implementation. Furthermore, while ERM implementation shows a significant positive relationship with accounting-based FP, no such link is found with market-based FP. However, ERM implementation does not significantly mediate the relationship between CSR and FP, indicating insufficient evidence to support its mediating role. This study contributes to existing knowledge by providing insights into the relationship between CSR, ERM, and FP within the Islamic banking sector in the GCC. The findings underscore the significance of incorporating CSR as a fundamental element of business model transformation to improve stakeholder engagement. Additionally, the study emphasizes the need for Islamic banks to align CSR with ERM initiatives to maximize the benefits of sustainable business practices while addressing stakeholder concerns for better FP. Furthermore, the findings offer valuable guidance to regulators in strengthening ERM and CSR policies. Lastly, the study provides stakeholders, managers, and scholars with a deeper understanding of CSR-ERM-FP dynamics in GCC Islamic banks.12 0Item Restricted تأثر التحول الرقمي على الأداء المالي دراسة تطييقية على شركات الادوية في المملكة العربية السعودية(جامعة المنصورة, 2024) Al-Maqati, Abdullah; Mutawa, Saadملخص الرسالة : هدفت الدراسة الحالية إلى دراسة أثر التحول الرقمي (مصروفات البحث والتطوير)على الأداء المالي (العائد على الاصول، العائد على الملكية، ربح السهم، الربح التشغيلي ، معدل النمو في حجم الشركة (اجمالي الأصول ) لشركات الادوية في المملكة العربية السعودية. وسعت الدراسة أيضا إلي معرفة دور المتغيرات الحاكمة (عمر الشركة وحجم الشركة) في العلاقة بين التحول الرقمي والاداء المالي. اعتمدت منهجية الدراسة على الفلسفة الكلاسيكية والمنهج الاستقرائي، وتم جمع بيانات كمية ثانوية من التقارير المالية السنوية ل ١٠ شركات أدوية فيالمملكة العربية السعودية السعودية خلال الفترة من 2014-2024. أوضحت النتائج أن التحول الرقمي يؤثرتأثيراٌ معنوياٌ على العائد على الملكية، ومعدل النمو في حجم الشركة، والربح التشغيلي للشركة، بينما أوضحت النتائج وجود تأثير غير معنوي للتحول الرقمي على العائد على الاصول وعلي ربح السهم. كما أشارت النتائج أيضا إلي أن المتغيرات الحاكمة تلعب علاقة ذات دلالة إحصائية معنوية بين تأثير التحول الرقمي والأداء المالي مدعوم جزئيا.تمثلت الإضافة العلمية للدراسة في تحديد تأثير التحول الرقمي على الأداء المالي للشركة داخل قطاع شركات الأدوية، كما حددت الدراسة تأثير التحول الرقمي على حجم الشركات والربح التشغيلي الخاص بالشركات. قامت الدراسة بالجمع بين الأبعاد المختلفة داخل نموذج الدراسة، حيث تم قياس التحول الرقمي من خلال مصروفات البحوث والتطوير، كما تم دراسة الأداء المالي للشركة من خلال العائد على الاصول والعائد على الملكية، ومعدل النمو في حجم الشركة ، والربح التشغيلي لتحديد مدى نجاح الشركات في أداء المهام الخاصة بها. فحصت الدراسة الدور الذي تلعبه المتغيرات الحاكمة (عمر الشركة وحجم ااشركة) في العلاقة بين التحول الرقمي (مصروفات البحث والتطوير) والأداء المالي للشركة (العائد على الاصول، العائد على الملكية، و معدل النمو في حجم الشركة ، والربح التشغيلي)، حيث لم يتم العثور على أي دراسة جمعت كل هذه المتغيرات معا من قبل في نموذج واحد.توصي الدراسة الحالية بضرورة الاستثمار في التحول الرقمي لما له من دور فعال في دعم الأداء المالي للشركات، والعمل على دعم فكرة التحول الرقمي داخل الشركة، وحث الموظفين على تقبلها والتعامل مع التغيرات الناتجة عنها. كما وصي الدراسة الحالية بضرورة اجراء دراسات مستقبلية تتضمن بحث العلاقة بين التحول الرقمي و الأداء المالي لشركات أخري في قطاعات مختلفة بالمملكة العربية السعودية مثل قطاع الأغذية وقطاع النقل والسياحة وقطاع البنوك. الكلمات الرئيسة: التحول الرقمي، الأداء المالي، عمر الشركة، شركات تصنيع الأدوية127 0Item Restricted The Impact of Corporate Governance on Financial Performance in Saudi Listed Companies(University of Sussex, 2024-09) Madini, Numair; Madini, NumairThis dissertation investigates the impact of corporate governance on the financial performance of Saudi-listed companies, focusing on key governance elements such as board independence, executive compensation, audit committee effectiveness, transparency, and internal controls. With Saudi Arabia's Vision 2030 serving as a backdrop, this study aims to understand how recent governance reforms and practices contribute to the financial outcomes of companies in a rapidly evolving economic environment. The research adopts a quantitative approach, analyzing data from a representative sample of Saudi-listed firms across various sectors. The findings reveal that robust corporate governance practices are strongly correlated with improved financial performance. Specifically, the presence of independent directors on company boards is associated with higher returns on equity and assets, underscoring the importance of unbiased oversight in corporate governance. Similarly, executive compensation that aligns with company performance positively influences long-term financial success, although the design of such compensation packages must carefully balance short-term and long-term incentives. Effective audit committees, characterized by their independence and financial expertise, play a critical role in ensuring the integrity of financial reporting and internal controls. The study also highlights the importance of transparency in financial reporting, with companies that adhere to stringent disclosure practices attracting more investment and enjoying lower capital costs. Additionally, strong internal controls and proactive risk management practices are essential for 2 maintaining financial stability and resilience in an increasingly complex and volatile business environment. The dissertation concludes that as Saudi Arabia continues to pursue its Vision 2030 goals, the adoption of global best practices in corporate governance will be crucial in achieving sustainable growth, attracting foreign investment, and ensuring the long-term success of its corporate sector. The findings provide valuable insights for corporate leaders, policymakers, and researchers, contributing to the ongoing development of corporate governance practices in Saudi Arabia and other emerging markets.51 0