摘要：This paper examines the effect of corporate governance denoted by board size, duality, agency cost etc. on theperformance of selected 24 GCC banks based on the criteria of total assets for the financial year 2012-13.Tobin’s Q and Return on Total Assets (ROTA) are adopted as a measurement of accounting and financialperformance respectively.The results indicate that smaller boards are more capable for monitoring the management closely in GCCbanking sector. Dual role of Chief Executive Officer (CEO) are likely to improve the GCC bank performance.The presence of block holders in ownership structure of GCC banks tends to have a positive effect on theperformance of banking sector. Overall, the study concludes that the corporate governance poses a significantinfluence on the financial and accounting performance of GCC banking sector.
