The study based on a sample of 61 UAE listed companies examines the determinants of value creation. Size in terms of total assets of a firm is inversely related to value creation. Value as measured by market to book value of equity is negatively related to the size measured by total assets. https://www.roneverhart.com/Tc-Electronics-M350-Multi-Effects-and-Reverb-Processor-M350-p36058/