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Author

Fahad Alrobai

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Open access Sep 2026

The relationship between business strategy and SMEs’ performance: does CSR matter? evidence from an emerging market

. This study aims to measure the relationship between business strategy and SMEs’ performance in the Kingdom of Saudi Arabia (KSA). In addition, we examine the moderating role of corporate social responsibility (CSR) on this relationship, focusing on prospector and defender strategies. Data was collected depending on q...

Fahad Alrobai, A. M. Eissa, Ahmed Diab et al. · 0 citations
Open access Jul 2026

The Impact of Accounting Conservatism on Investment Efficiency and Cost of Capital: Evidence from Non-Financial Listed Firms in Saudi Arabia

Purpose: This research aims to examine the impact of accounting conservatism on investment efficiency and the cost of capital within the Saudi Arabian corporate context following the implementation of Saudi Vision 2030. Methodology: This study analyzes panel data from 105 non-financial listed firms on the Saudi Stock E...

Fahad Alrobai · 0 citations

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