Empirical Analysis on Corporate Transparency, Competitive Advantage, and Performance: An Insight of Muscat Securities Market

Authors

  • Ashrf Alzman Mohammed Osman Gani College of Economics, Management and Information Systems, University of Nizwa, Oman
  • Abdul Hamid Said Salim Al Rahbi College of Economics, Management and Information Systems, University of Nizwa, Oman
  • Essia Ries Ahmed, Dr. College of Economics, Management and Information Systems, University of Nizwa, Oman

DOI:

https://doi.org/10.15282/jgi.4.2.2021.6091

Keywords:

Corporate Transparency, Competitive Advantage, Performance, Oman

Abstract

The main purpose of define the relationship between firm performance and corporate transparency. As well, this study determines the relationship between firm performance and competitive advantage. In this study, a sample size of 60 was designated from three sectors (Financial, Industrial, and Service) in Muscat Securities Market (MSM). The secondary data collected is examined with Smart PLS 3.0. The findings of the study have been confirming that high transparency led to increasing the performance of firms. Thus, high transparency enhances performance. The findings revealed that corporate transparency is positively related to competitive advantage, which in turn enhances managerial accounting measurements. Thus, corporate transparency is indeed an important tool for competitive advantage and will enhance firm financial performance. The findings of study found that the majority of companies in Oman has very good disclosed in financial statement transparency and  less disclosure in  social transparency part.

Author Biographies

Ashrf Alzman Mohammed Osman Gani, College of Economics, Management and Information Systems, University of Nizwa, Oman

Ashrf Alzman Mohammed Osman Gani is a bachelor student in College of Economics, Management and Information      Systems, University of Nizwa. The author is interested in auditing, and accounting research areas.

Abdul Hamid Said Salim Al Rahbi, College of Economics, Management and Information Systems, University of Nizwa, Oman

Abdul Hamid Said Salim Al Rahbi is a bachelor student in College of Economics, Management and Information Systems, University of Nizwa. The author is interested in auditing, and accounting research areas.

Essia Ries Ahmed, Dr., College of Economics, Management and Information Systems, University of Nizwa, Oman

Dr. Essia Ries Ahmed is currently working as an assistance of Professor in University of Nizwa.  He received his PhD from University Malaysia Perlis (UniMap), master’s degree in Accounting from Universiti Sains Malaysia (USM).  He has published articles in several Scopus Journals, and proceedings and presented papers at both national and international conferences. Dr. Essia Ries Ahmed is the reviewer and member of editorial board in several journals.

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Published

2021-05-17

How to Cite

Gani, A. A. M. O., Al Rahbi, A. H. S. S., & Ahmed, E. R. (2021). Empirical Analysis on Corporate Transparency, Competitive Advantage, and Performance: An Insight of Muscat Securities Market. Journal of Governance and Integrity, 4(2), 96–102. https://doi.org/10.15282/jgi.4.2.2021.6091

Issue

Vol. 4 No. 2 (2021): Journal of Governance and Integrity

Section

JGI Vol. 4, Issue 2, July 2021

License

Copyright (c) 2021 Ashrf Alzman Mohammed Osman Gani, Abdul Hamid Said Salim Al Rahbi, Essia Ries Ahmed, Dr.

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This work is licensed under a Creative Commons Attribution 4.0 International License.