This paper presents empirical evidence from a representative sample of Tunisian firms on the importance of loan officers in the production of 'soft information' by opposition of 'hard' information, testing whether firm borrowers have a relationship with their bank or with their loan officer. To...

The present work aimed to examine the association between Corporate Social performance (CSP) and corporate financial performance (CFP) taking into account corporate social irresponsibility. Here, we used a sample of French non-financial firms listed on SBF 120 between 2011 and 2016. Our findings...

This study examines the technical efficiency of the Tunisian banking system in pre, during and post-financial liberalization, starting in the early of 1980s. As well we propose a benchmarking between Tunisian and OECD countries banking industry. A non-parametric method of Data Envelopment...

In this paper, we study the association between firms' specific characteristics and performance for a sample of 320 American firms using a governance efficiency index, calculated by the Stochastic Frontier Analysis.The use of a latent classes in the specification of the model, allowed to detect...

This paper investigates the factors that determine earnings management in emerging countries through the example of Tunisia. The empirical analysis is conducted by dividing the factors into two principal group — incentive group and constraint group — and by using data of 19 Tunisian listed...

The present work aimed to examine the association between Corporate Social performance (CSP) and corporate financial performance (CFP) taking into account corporate social irresponsibility. Here, we used a sample of French non-financial firms listed on SBF 120 between 2011 and 2016. Our findings...

This study analyzes the effect of the investment opportunity set (IOS) on management's use of discretionary accruals to increase or decrease income. We argue that the relation between the IOS and the managerial decision to select accounting methods to maximize or minimize reported results is...

This paper examines the impact of the New Economy on the relationship between corporate debt policy and firm investment opportunities. One distinctive feature of new economy firms is their high level of investment opportunities. We study whether the impact of investment opportunities on...