Search Results - person:"Boumediene, Emna"

Internal corporate governance mechanisms and risk disclosure : evidence from Tunisia

Boumediene, Salem; Abdallah, Fatma Ezzahra; Moussa, … - In: Accounting & taxation : AT 14 (2022) 1, pp. 15-30

Persistent link: https://www.econbiz.de/10013433364

The Impact of Fair Value on Audit Quality : Evidence from Tunisia

Boumediene, Salem Lotfi - 2017

This study collects the views of Tunisian external auditors about the impact of audit challenges related to fair value on audit quality and the role of the International Standards on Auditing (ISA) 540 in mitigating these challenges. Based on responses from 52 Auditors to our questionnaire, we...

Persistent link: https://www.econbiz.de/10012949169

The impact of fair value on audit quality : evidence from Tunisia

Boumediene, Salem Lotfi; Boumediene, Emna; Amara, Ikram - In: Accounting & taxation : AT 9 (2017) 1, pp. 29-38

Persistent link: https://www.econbiz.de/10011885811

The Impact of IFRS Adoption During the 2008 Financial Crisis on the Relationship between Yield and Accounting Variables

Boumediene, Salem Lotfi - 2014

This research tests the impact of the financial crisis on the informational content of accounting numbers. The study is based on IAS-IFRS in the French context. The period chosen in this study is 2006 to 2011, divided into two periods: Pre-crisis 2006-2007 and post-crisis 2009-2010-2011. The...

Persistent link: https://www.econbiz.de/10013059379

The impact of IFRS adoption during the 2008 financial crisis on the relationship between yield and accounting variables

Boumediene, Salem Lotfi; Nafti, Olfa; Boumediene, Emna - In: Accounting & taxation : AT 6 (2014) 1, pp. 51-67

Persistent link: https://www.econbiz.de/10010360957

Impact of adopting IAS-IFRS on the handling of accounting data: the case of France

Boumediene, Emna; Boumediene, Salem Lotfi; Nafti, Olfa - In: The journal of applied business research 30 (2014) 4, pp. 1239-1252

Persistent link: https://www.econbiz.de/10010400584

THE IMPACT OF IFRS ADOPTION DURING THE 2008 FINANCIAL CRISIS ON THE RELATIONSHIP BETWEEN YIELD AND ACCOUNTING VARIABLES

Boumediene, Salem Lotfi; Nafti, Olfa; Boumediene, Emna - In: Accounting & Taxation 6 (2014) 1, pp. 51-67

Persistent link: https://www.econbiz.de/10011205433