This research aims to broaden the understanding of the determinants of climate change disclosure, where the study analyzes the impact of corporate business strategy and Chief Executive Officer (CEO) overconfidence on the level of climate change disclosure. The study followed a mixed-methods approach that combines quantitative and qualitative techniques to comprehensively examine the relationships used by the content analysis method to analyze the annual reports of a sample of Saudi companies for the period from 2019 to 2022 to measure the level of disclosure of practices related to climate change. The results of the study show that the companies that tend to adopt the initiative strategy provide more information about climate change than the defending companies do, while the CEO’s overconfidence does not affect the level of climate change disclosure. The results of the study indicate that the nature of the strategic direction adopted by the company is more important in determining the motives for disclosing climate change information than the personal characteristics of management.

This paper investigates the impact of managerial and ownership structures on earnings quality in Saudi Arabia. The starting point was a literature review that was focused on earnings quality and its determinants. A study population was used when collecting the study data that consisted of all listed companies in the Saudi Stock Exchange during the period from 2019 to 2021, excluding financial sector firms. The final sample included 110 non-financial joint stock companies, the study results showed that managerial ownership has a positive and significant impact on earnings quality, while leverage has a negative and significant impact on earnings quality. Results showed a positive but non-significant impact for institutional ownership and board of directors’ size on earnings quality, the study results also showed a negative and non- significant impact for ownership concentration, board of directors’ independence, CEO duality, and corporate size on earnings quality. Finally, the study results will add to the accounting literature by helping stakeholders in understanding various determinants of earnings quality.

This paper aims to capture the impact of CEO characteristics on corporate risk-taking behavior in the emerging stock market, namely the Saudi market, by analyzing data from 43 firms listed in TADAWUL from 2016 to 2024 using a quantitative method through two statistical models to examine how a CEO’s power, tenure, and confidence influence risk-taking behavior from accounting and market-wise perspectives. The results reveal that CEO power and CEO confidence show significantly positive coefficient impacts on market-wise corporate risk taking. In contrast, CEO tenure has no impact on market-wise corporate risk taking. In addition, CEO power and CEO confidence show an insignificant coefficient impact on accounting corporate risk taking. In contrast, CEO tenure has a significant N-shaped curve in accounting for corporate risk taking. The findings contribute to the existing accounting literature by providing new evidence from Saudi Arabia and provide insights into the influence of CEOs’ attributes in shaping a firm’s risk-taking behavior from two perspectives.

Sustainable development requires integrating economic growth with environmental protection; however, rising carbon emissions pose a substantial threat to ecological balance. The conclusions of this study regarding the determinants of carbon emissions risk within the broader sustainability framework—coal and oil consumption, foreign direct investment (FDI), and economic growth—are critically significant. The application of ARDL and Dynamic ARDL estimate methods indicates that coal and oil consumption, along with foreign direct investment (FDI), exert a considerable and favourable influence on carbon emissions. The Toda–Yamamoto causality study indicates a bidirectional influence between coal usage and carbon emissions. Conversely, oil consumption and foreign direct investment influence carbon emissions solely via coal consumption. These findings underscore the need to develop efficient emission control strategies rapidly. Policy recommendations include accelerating economic restructuring, reducing dependence on fossil fuels, and promoting the adoption of clean, renewable energy sources. By analyzing these factors, the study offers significant insights into achieving simultaneous economic growth and environmental sustainability.

This paper aims to capture the impact of CEO characteristics on corporate risk-taking behaviour in the emerging stock market, namely the Saudi market, by analyzing data from 43 firms listed in TADAWUL from 2016 to 2024 using a quantitative method through two statistical models to examine how a CEO’s power, tenure, and confidence influence risk-taking behaviour from accounting and market-wise perspectives. Results reveal that CEO power and CEO confidence show significantly positive coefficient impacts on market-wise corporate risk-taking. In contrast, CEO tenure has no impact on market-wise corporate risk-taking. In addition, CEO power and CEO confidence show an insignificant coefficient impact on accounting corporate risk-taking. In contrast, CEO tenure has a significant N-shaped curve in accounting for corporate risk-taking. The findings contribute to the existing accounting literature by providing new evidence from Saudi Arabia and provide insights into the influence of CEOs' attributes in shaping a firm’s risk-taking behaviour from two perspectives.

This study investigates the determinants influencing the establishment of Risk Management Committees (RMCs) and Separate Risk Management Committees (SRMCs) in Saudi firms on the period of 2017 to 2020. Drawing on agency theory and prior governance literature, logistic regression analysis was employed to examine the role of board characteristics, industry affiliation, and organizational complexity. The findings reveal that the presence of non-executive directors, an independent chairman, and larger board size significantly increase the likelihood of RMC and SRMC formation, underscoring the importance of board independence and diversity in strengthening risk oversight structures. In the context of Saudi Arabia’s Vision 2030, these results highlight the critical role of governance structures in promoting proactive risk management. The study contributes to offer practical insights for policymakers, regulators, and corporate leaders.