The present study is focused on investigating the relationship between intentional governance mechanisms (Directors' boards, Ownership structure and audit quality) and financial communication transparency. For this purpose, a model is used and applied to Tunisian firms' sample observed over the...

We study the determinants of the incidence of relationship lending. For our study, we combine established insights from the study of Elsas with empirical banking relationship lending literature. We relate loan contract and borrower characteristics to self-assessments of Tunisian banks with...

Purpose: The purpose of this paper is to present the Islamic stock and Sukuk market efficiency and focus on the presence of investor herding behaviour (HB) captured by Hurst exponent estimation. Design/methodology/approach: The Hurst exponent was estimated with various methods. The authors...

Purpose: This study aims to investigate whether board gender diversity and sustainability performance influence tax avoidance. Design/methodology/approach: The study is based on a sample consisting of 300 UK firms over the 2005-2017 period. This study is motivated by structural equations and...

Purpose: The purpose of this paper is to investigate the impact of chief executive officer (CEO) characteristics on the earnings management examined by the discretionary accruals. Design/methodology/approach: The sample includes 151 French firms listed on the CAC ALL shares index from 2006 to...

Purpose: The purpose of this study is to document the mediating effect of earnings management on the relation between the components of audit certification. The study is performed under different levels of corporate governance effectiveness in the Tunisian context. The main objective is to...

Purpose: This paper aims to investigate the impact of cost stickiness on conditional conservatism. Design/methodology/approach: The research sample consists of listed companies from 18 countries, using stock market indices of the BRICS, MIST, North Africa, USA and EU over the period ranging...