The study examines the effect of leverage and capital on the profitability of selected Saudi Arabian Banks during the period 2014 and 2019. The banks have been selected based upon their size in terms of total assets. The profitability elements, such as Earnings per Share (EPS), Return on Assets (ROA), and Return on Equity (ROE) are the dependent variables; Total Debt Ratio (TDR), Tier 1 Capital Ratio (Tier 1 CAP), and Debt to Equity Ratio (DE) are the independent variables, and firm size is the control variable. The study estimates a pooled regression analysis to analyze the effect of these variables. The results of the study show that there is a positive relationship between the different profitability variables and Debt to Equity Ratio. The Total Debt Ratio is having positive association with ROA and ROE, and has an insignificant negative relationship with the EPS, and the Tier 1 capital ratio is having positive association with ROA and ROE, and has an insignificant relationship with the EPS.

This paper examines the association of the presence of royal family members on the board of directors with audit committee effectiveness. The sample of this study consists of 444 listed manufactured firms in Saudi Arabia for the period 2012-2019. Using the Pooled OLS regression, the result of the study shows that royal family ownership is associated with audit committee effectiveness, giving support to the substitution hypothesis. The result indicates that members from the royal families are good monitors imposed into the companies' managements as both taking the role of decision makers and owners who may substitute the effectiveness of the audit committee. The presence of royal family members on the board has an alternative for the effectiveness of the audit committee. The marginal effect of audit committee effectiveness as an internal corporate governance mechanism is substituted by the presence of royal family members on the board. This study provides insightful evidence to regulators and policy makers at the company and country levels on the relationship of royal family ownership and audit committee effectiveness.

The focus of this study is to examine the impact of board of directors’ size and meetings on the audit committee meeting frequency among energy, materials and food and beverages sectors listed on Saudi Stock Exchange (Tadawul) for the period 2015-2017. The final sample of this study consists of 198 firm-year observations. Using the Pooled OLS regression, this study finds that board meeting is positively associated with audit committee meeting frequency. Furthermore, this study fails to report an association between board size and audit committee meeting frequency. This study provides insightful evidence to policy makers on the determinants influencing the audit committee meeting frequency among manufacturing companies.

The Indian cement industry has adopted various environmental protection technologies, but adoption of these new environmental technologies and development of working model could not resolve many issues related to environmental concern among Stakeholders. This paper examined the current technologies used by the cement companies and the challenges they are facing in adoption of these technologies. This research describes the effects of cement manufacturing on global warming, water, coal and other pollution emissions during cement production process and involves environmental manufacturing technologies. The study measures the challenges of introducing environmental technologies by creating a model of challenges. including challenges in perceived usability of technology, challenges in perceived utility, challenges in user engagement, and challenges in intent to use behaviour. The study examines the challenges of introducing environmental technologies into the Indian cement industry to mitigate air, water, and energy pollution and to highlight the new environmental technologies and development of the model. The data from 1540 professionals responsible for using the environmental technology were gathered and analysed with t test and regression analysis. The final outcome of the research is the model expressing the challenges in adoption of environmental technologies in India.

Sustainability reporting, under organizational reporting framework, gives information about economic, environmental, social, and governance performance (GRI). Corporate sustainability reporting has a strong practice of environmental reporting with corporate principles. Despite various guidelines such as GRI, the reporting and presentation of sustainable items are not common in practice. The study aims to analyze the current sustainability of Accounting Practices in Indian Cement Companies. To analyze the same, researchers have taken a case study of five prominent cement companies, JK Cement Ltd., Shree Cement Ltd., ACC Cement Ltd., Binani Cement Ltd., and Ambuja Cement. The study observed the common reporting methods of the selected companies under various common heads in the Indian Cement companies and later to make a comparison amongst them, further by taking the views of the company respondents, with a questionnaire. For measuring combined effect of the selected companies, financial and non-financial disclosure of the selected 13 items for sustainable reporting has been considered, and to analyze the independent variables having influenced upon the combined effect of dependent variables MANOVA statistical technique was applied. It was found that there is a critical difference in the reporting of financial and non-financial sustainability factors by Indian cement companies. The study concluded that the corporations should follow the best standards of environmental sustainability for strengthening their activities and documentation on sustainable growth.