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This research investigates the long-term impact of six critical financial ratios on earnings per share (EPS) within the Gulf Cooperation Council (GCC) nations, focusing on sustainable business practices. Utilizing Panel Cointegrated Regression Analysis, the study examines extensive panel data from Q1 2013 to Q4 2022 across five GCC countries: the United Arab Emirates, Saudi Arabia, Qatar, Bahrain, and Kuwait. Key findings reveal that sales per share, return on equity, and free cash flow per share positively and significantly influence EPS, demonstrating their role in enhancing sustainable financial performance. In contrast, book value per share and cash flow per share exhibit a negative impact on EPS, while dividend per share shows minimal effect. This research contributes to understanding the long-term dynamics of financial ratios on EPS, offering valuable insights into fostering sustainable business environments in the GCC region. By leveraging these findings, policymakers and investors can craft strategies that enhance financial stability, attract sustainable investments, and bolster investor confidence, aligning with broader goals of sustainable economic growth. The results underscore the importance of cultivating sustainable financial practices to drive long-term value creation in the region.

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Decoding Financial Dynamics: The Long-Term Impact of Financial Ratios on Earnings Per Share in GCC Nations – Insights for Sustainable Business Practices

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  • 发表日期：

    2025年

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  • Elhachemi Abdelkader Hacine Gherbi,
  • Habib Ouni,
  • Ayda Farhan,
  • Gamal S. A. Khalifa

摘要

This research investigates the long-term impact of six critical financial ratios on earnings per share (EPS) within the Gulf Cooperation Council (GCC) nations, focusing on sustainable business practices. Utilizing Panel Cointegrated Regression Analysis, the study examines extensive panel data from Q1 2013 to Q4 2022 across five GCC countries: the United Arab Emirates, Saudi Arabia, Qatar, Bahrain, and Kuwait. Key findings reveal that sales per share, return on equity, and free cash flow per share positively and significantly influence EPS, demonstrating their role in enhancing sustainable financial performance. In contrast, book value per share and cash flow per share exhibit a negative impact on EPS, while dividend per share shows minimal effect. This research contributes to understanding the long-term dynamics of financial ratios on EPS, offering valuable insights into fostering sustainable business environments in the GCC region. By leveraging these findings, policymakers and investors can craft strategies that enhance financial stability, attract sustainable investments, and bolster investor confidence, aligning with broader goals of sustainable economic growth. The results underscore the importance of cultivating sustainable financial practices to drive long-term value creation in the region.