Purpose This study aims to examine the impact of intellectual capital (IC) efficiency on bank’s operational, financial and market performance. Design/methodology/approach The study examined 59 banks for 5 years to ends up with 295 observations. The independent variable is the modified value added IC component; the dependent variables are performance indicators (return on assets [ROA], return on equity [ROE] and Tobin’s Q [TQ]). Findings The findings deduced from the empirical results demonstrate that there is a positive relationship between intellectual capital efficiency and financial performance (ROE) and market performance (TQ). Originality/value The results of this study may give a wake-up call for banks to examine the reasons of imperfect relationship between the IC and asset efficiency (ROA).

Purpose The purpose of this paper is to present the evidence of accounting undergraduates’ attitude toward entrepreneurship, in particular, whether entrepreneurial skills developed in accounting education engender cognition of skills and intentions of starting a business. Design/methodology/approach The study uses a χ2 test statistic used to evaluate a logistic regression to gauge the effect of delivering six entrepreneurial skills (risk taking, critical thinking, problem solving, innovation, autonomy and need for achievement) on entrepreneurship attitudes (cognition of skills and intentions). Data consist of questionnaire responses obtained from 668 undergraduates attending Egyptian and Bahraini universities. Findings The results reveal that accounting students perceive the following four entrepreneurial skills as a key for starting their own business: risk taking, critical thinking, problem solving and innovation. In addition, Egyptian students incline toward cognition, whereas Bahraini students head toward intentions. Practical implications Some changes to accounting curricula are proposed to enhance entrepreneurial intention. Originality/value This paper offers a new contribution as it focuses on the challenges and the considerations in the Arab World Universities.

Purpose The purpose of this study is to investigate the relationship between selected board characteristics and ownership elements and the performance of firms listed in the Muscat Securities Market (MSM30). The examination focused on how the firm financial performance was affected by the board size, the number of board meetings and the ratio of the independent board of directors along to the ownership concentration types (i.e. institutional, state and concentrated individual ownership). Design/methodology/approach Data were extracted from the annual reports available online on the MSM30 website over a period of seven years (2009–2015). The sample consisted of 14 firms belonging to the non-financial sector. The data were of a balanced type and there were 98 observations. The analysis was conducted using the ordinary least square in STATA with the use of the robustness technique of standard error. Findings The findings of this study provide evidence that the selected elements for board characteristics and ownership influence firm performance. Nevertheless, such influence has its interpretation that differs to some extent from other securities markets in the developing countries. For instance, the ratio of the independent board of directors, the number of board director’s meetings, state ownership and concentrated individual ownership were inversely affecting the firm performance. However, institutional ownership and board size were found to have a positive effect on firm performance. Originality/value Studies on the influence of corporate governance and ownership structures in the context of Oman are still scarce. MSM30 received little attention, even though such an index encompasses the most liquid and the most profitable firms. MSM30 is an important index for investors in Oman looking for capital gains. Accordingly, this present study contributes to the knowledge body by providing new findings related to Oman and compares it with the other markets within Gulf Council Countries (GCC) and around the world. This will provide more understanding of the Omani context. Moreover, the authors anticipate that the outcomes of this research, which so far is the most comprehensive study in the Omani context in terms of the impact of corporate governance and ownership structure on firm financial performance can significantly shape corporate governance discourse, practices and policies in Oman, in particular, and in other GCC countries in general, to improve financial performance and corporate sustainability.

Purpose This study aims to examine the relationship between online financial disclosure (OFD) and profitability of Islamic banks in the Gulf Cooperation Council (GCC) countries. Design/methodology/approach An extensive review of the literature was carried out and a checklist of 90 items (71 for content and 19 for presentation) was adopted to measure the level of OFD for the Islamic banks that are listed on the GCC stock exchanges. Additionally, the study used three indicators to measure profitability, namely, return on equity, return on assets and earnings per share. Findings The findings show that the overall OFD by Islamic banks in the GCC is 72.5 per cent, and a negative and insignificant relationship between OFD and profitability. Practical implications The study recommends that regulatory bodies should develop a guideline of disclosing information through the internet to enhance the transparency and performance among Islamic banks, which leads to reasonable economic decision-making. Originality/value The study contributes to the financial reporting and the Islamic economy literature relating to the GCC countries as previous studies gave no attention to Islamic banks.

Purpose The purpose of this paper examines the development of entrepreneurial skills amongst accounting students in public and private universities and its impact on career pathways, including self-employment. Also, the paper explores what skills have an effect on self-employment intentions. Design/Methodology/approach This study uses a quantitative approach to measure the entrepreneurial skills developed by accounting students in business schools and whether these skills direct them to choose to start their own business. A questionnaire was developed and a sample of 583 Egyptian and Bahraini accounting students was used. Findings The study concludes that in private universities, there is no difference in the development of entrepreneurial skills and subsequent self-employment practices between students in Egypt and Bahrain. When it comes to public universities, students in Bahrain develop better entrepreneurial skills and subsequent self-employment practices than students in Egypt. In addition, private universities are better than public universities in representing the relationship between entrepreneurial skills and self-employment practices. Originality/value This study and its conclusions fill a gap in the literature in comparing public and private universities to highlight the relationship between developing accounting students’ entrepreneurial skills and their self-employment practices. This study is the first to compare universities in Egypt and the Kingdom of Bahrain.