Among the most significant governance issues currently faced by the modern corporation are those relating to diversity, such as gender, and independence of directors. Another modern issue facing managers is social media disclosure. The paper aimed to address several research questions, mainly the association between boards of directors? composition: board diversity, and board independence, and the level of financial disclosure on social media by UAE firms. The research data is collected from 103 firms listed in the UAE financial markets for the period 2018?2019. The research result indicates that the relationship between board composition and the social media financial disclosure is significant and positive. This study provides contributions to UAE?s government, policymakers, and regulators with regards to two important issues, particularly gender diversity on the board as well as the modern disclosure tools that could be used by firms to reduce the agency problem. ? 2021, The Author(s.....

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The aim of current study is to investigate the impact of financial technology on the performance of Bahraini banks. The results indicates that the total level of applying financial technology by Bahraini banks was 70.51%, and it has a significant positive relationship with the financial performance. The study recommends that Bahraini banks to include more information about financial technology in the financial statements, and to indicate the level of resources invested in. ? 2021, The Author(s), under exclusive license to Springer Nature Switzerland AG...

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