Corporate Governance and Disclosure Practices in GCC Banks

The previous chapter presented the descriptive statistics for the variables of interest for this book. The chapter provided an overview of the sample bank profiles and analyzed the disclosure index. Moreover, the previous chapter discussed in detail the descriptive statistics for the study variables and presented the results of the correlation analysis, shedding light on the intercorrelations found among the study variables. This chapter tests the hypotheses and presents the results and findings. The chapter begins with an overview of the inferential analyses. It then presents the OLS regression results and provides a detailed account. The chapter also discusses the results of the OLS regression analysis, with robust standard errors testing performed. The chapter then presents the results of PLS-SEM analysis. The chapter concludes with a summary of the main points discussed.