Ebrahim Mohammed Al-Matari, Yahya Ali Al-Matari, Sulaiman Abdullah Saif
In this study, the effect of ownership structure characteristics namely government ownership, foreign ownership and institutional ownership, upon non-financial Omani firms performance (ROA) for the years 2012-2014 was examined. To achieve the study objective, the researcher obtained 81 sample firms in order for the above relationship to be tested. Sampling was taken from the firm’s annual reports for three years. A total of 243 firms were selected, 81 for each year. For the purpose of testing the relationship between the independent and dependent variables, multiple regression analysis was employed. The study aims to fill the gap in extant literature regarding the ownership structure-firm performance relationship in Oman, a developing nation. The findings showed a positive and significant relationship between government ownership and foreign ownership, and firm performance (ROA). Some recommendations for future studies were provided prior to concluding the work.