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Corporate responses to boycott movements: impact on accounting and financial performance in the Middle East

Ahmad Alqatan

International Journal of Islamic and Middle Eastern Finance and Management2025https://doi.org/10.1108/imefm-06-2024-0316article
AJG 1ABDC B
Weight
0.59

Abstract

Purpose This research study aims to examine the impact of boycott movements, particularly the Boycott, Divestment, Sanctions (BDS) movement, on firms supporting Israel in the Middle East, focusing on their accounting and financial performance. Design/methodology/approach This research employs a mixed-method approach. Both qualitative and quantitative methods were used to examine the impact of the boycott movements on the firm performance of companies supporting Israel in the Middle East. Integrating both qualitative and quantitative methods allows for a holistic understanding. Purposive sampling was utilised to ensure that only targeted companies by BDS were included in the considered sample. Findings It signified that targeted companies such as HP, Siemens, AXA, Puma and Sabra face substantial reputational risks, requiring operational adjustments and financial strategies to mitigate adverse effects. The findings revealed that these firms have progressively adopted enhanced transparency and reviewed investment policies to mitigate negative impacts and align with international laws and ethical standards. Originality/value The obtained discoveries will highlight the economic and governance-related consequences of boycott movements, offering insights that can be employed by business leaders, policymakers and scholars concerned with understanding the interplay of economics and politics. The findings will also highlight the obligation for resilient governance practices necessary for enduring external pressures and the adequate sustenance of firm performance in a progressively politicised market atmosphere.

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https://doi.org/https://doi.org/10.1108/imefm-06-2024-0316

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@article{ahmad2025,
  title        = {{Corporate responses to boycott movements: impact on accounting and financial performance in the Middle East}},
  author       = {Ahmad Alqatan},
  journal      = {International Journal of Islamic and Middle Eastern Finance and Management},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1108/imefm-06-2024-0316},
}

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Corporate responses to boycott movements: impact on accounting and financial performance in the Middle East

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Evidence weight

0.59

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.60 × 0.4 = 0.24
M · momentum0.82 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.