The Influence of Corporate Governance on Firm Performance During the COVID-19 Pandemic

The main goal of this research to examine the relationship between Corporate Governance and Firm Performance During COVID-19. Quantitative method, this research used the source from 34 companies' annual reports, were used secondary data for 2019 and 2020. The secondary data collected was verified utilizing Smart-Partial Least Squares 3.0. The findings found a positive relationship between corporate governance and financial performance in the financial sector for period 2019 and 2020. This indicates that the increase the governance tools will lead to enhancing and improving companies' overall performance. This current work has added a new discussion to the knowledge body considering the corporate governance tools and their link with performance. Furthermore, conducting such study in the field of accounting provides new insight into the literature among both developed and emerging economies including Oman.