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.bekindtopets.com/top-price-Disney-Bambi-Thumper-Character-Pattern-Galaxy-S23-Clear-Case-p110724-huge-savings/