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Abstract

This research delves into the intricate relationship between fintech innovations, institutional investment, earnings management practices, and investor behavior within Gulf holding companies operating under economic sanctions. The study underscores the transformative role of digitalization in streamlining processes and fostering employee collaboration. Findings indicate that fintech has facilitated efficient capital allocation and risk management, while institutional investors have exerted significant influence on corporate governance and earnings management practices to safeguard investor interests. Holding companies have adopted sophisticated earnings management strategies to align with investor expectations and regulatory requirements, and the adoption of digital tools and platforms has significantly impacted investor decision-making and engagement during periods of sanctions. This research contributes to a deeper understanding of how the convergence of fintech and institutional investment can mitigate the negative effects of economic sanctions on corporate performance through technological advancements and robust institutional frameworks‎.

Keywords: Fintech, Institutional investment, Earnings management, Investor behavior, Economic sanctions