<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422020000400009</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2020.2414</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Determinants of characteristics of top executive management effect on firm performance in the financial sector: Panel data approach]]></article-title>
<article-title xml:lang="es"><![CDATA[Determinantes de las características del efecto de la alta dirección ejecutiva en el desempeño de la empresa en el sector financiero: enfoque de datos de panel]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Al-Matari]]></surname>
<given-names><![CDATA[Ebrahim Mohammed]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Al-ahdal]]></surname>
<given-names><![CDATA[Waleed M.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Farhan]]></surname>
<given-names><![CDATA[Najib H.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Senan]]></surname>
<given-names><![CDATA[Nabil Ahmed M.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Tabash]]></surname>
<given-names><![CDATA[Mosab I.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Jouf University College of Business Department of Accounting]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Yemen</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Banaras Hindu University Faculty of Commerce ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>India</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Prince Sattam bin Abdul Aziz University College of Business Administration ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Yemen</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Al Ain University of Science College of Business Department of Accounting and Finance &amp; Banking]]></institution>
<addr-line><![CDATA[Abu Dhabi ]]></addr-line>
<country>United Arab Emirates</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<volume>65</volume>
<numero>4</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422020000400009&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422020000400009&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422020000400009&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract According to the major role of top management advocated throughout the years in investment support and assurance, enhancing economic progress and development, the present paper presents evidence of the executive management role in Oman in terms of the firms&#8217; achievement of performance goals. Therefore, the paper examines the relationship between top executive management characteristics of Omani firms and their performance, with three control variables. The study targets Oman, owing to its unique characteristics, being a developing nation, and the period focused on encompasses the years from 2011-2017. The FGLS regression was employed specifically to test the top executive management characteristics effect on the performance of Omani firms. On the basis of the results, there are positive and significant relationships between general experience and account experience from the characteristics, and the performance of the firms. The findings have implications to market managers in light of enhancing the weaknesses in corporate governance.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen This investigation had the purpose of doing the exploratory analysis of the intellectual capital (IC) constDe acuerdo con la función principal de la alta dirección defendida a lo largo de los años en el apoyo y la garantía de las inversiones y la mejora del progreso y el desarrollo económicos, el presente documento presenta pruebas del papel de la dirección ejecutiva en Omán en términos del logro de las metas de desempeño de las empresas. Por lo tanto, el documento examina la relación entre las características de la alta dirección ejecutiva de las empresas omaníes y su desempeño, con tres variables de control. El estudio se dirige a Omán, debido a sus características únicas, al ser una nación en desarrollo, y el período en el que se centra abarca los años 2011-2017. La regresión FGLS se utilizó específicamente para probar el efecto de las características de la alta dirección ejecutiva en el desempeño de las empresas omaníes. Sobre la base de los resultados, existen relaciones positivas y significativas entre la experiencia general y la experiencia de la cuenta de las características y el desempeño de las empresas. Los hallazgos tienen implicaciones para los gerentes de mercado a la luz de mejorar las debilidades en el gobierno corporativo.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[H11]]></kwd>
<kwd lng="en"><![CDATA[L25]]></kwd>
<kwd lng="en"><![CDATA[C23]]></kwd>
<kwd lng="en"><![CDATA[Top executive management characteristics]]></kwd>
<kwd lng="en"><![CDATA[Firm performance and Omani market]]></kwd>
<kwd lng="es"><![CDATA[H11]]></kwd>
<kwd lng="es"><![CDATA[L25]]></kwd>
<kwd lng="es"><![CDATA[C23]]></kwd>
<kwd lng="es"><![CDATA[Características de la alta dirección ejecutiva]]></kwd>
<kwd lng="es"><![CDATA[Desempeño firme y mercado omaní]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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