This article focuses on the relationship between the characteristics of the board of directors and the innovation policies in the Tunisian context from a cognitive perspective of corporate governance. The method used in this study is based on the regression analysis. We directly regress the...

This paper’s main objective is to identify certain explanatory factors that likely clarify the choice of applying IAS/IFRS adopted by developing countries (DCs) up until the year 2008. Based on a sample consisting of 74 DCs, the empirical results have indicated that the DCs most likely to...

Several previous research studies have reported mixed results concerning the direct relationship between corporate governance and firm performance. Actually, the presence of innovation as a mediating variable within this relationship has not yet been fully established. Hence, this article's...

This article tests the impact of firms' ownership structure on their innovation level. The theoretical framework of this research is based on the major contributions provided by a cognitive approach of corporate governance. Noteworthy, this study analyses empirical data related to a sample...

The purpose of this paper is to investigate the role of intellectual capital investment in improving the firm's market value, stakeholders' value and financial performance. Using data drawn from 21 listed companies in Tunisia Stock Exchange, we conducted two studies. On one hand, from using...

The Balanced Scorecard is a management tool that utilizes common and unique measures of an organization and/or division. Lipe and Salterio14 found that individuals disregarded unique measures of the Balanced Scorecard. Instead, individuals concentrated on common measures with which they were...

This research aims at explaining the accounting evaluation which is unable to provide the firm's fair value due to intangibles. It consists of examining the relevance of traditional accounting information and that of intangibles in the firm's evaluation. To reach to this goal, an empirical study...

L'objectif de cette recherche est de rendre compte au plus prés de la réalité des compétences éthiques des auditeurs Tunisiens dans le contexte post-révolution. Dans une première partie, nous allons mettre l'accent sur la récurrence des dilemmes éthiques auxquels les auditeurs ont à...