This article tries to study the impact of the bank regional manager's emotional bias on the performance of Tunisian banks. This is by taking into account the mediating role of the decentralization of decision-making rights. For this purpose, an empirical study was carried out using a...

Purpose: The purpose of this paper is to analyze the optimal hedging strategy of the oil-stock dependence structure. Design/methodology/approach: The methodology consists to model the data over the daily period spanning from January 02, 2002 to May 19, 2016 by a various copula functions to...

Purpose: The purpose of this paper is to study the impact of some corporate governance mechanisms on the market risk (stock price return and volatility, exchange rate) and on the exchange rate and Treasury Bill during the financial crisis. In order to better clarify the firms’ resistance to...

Purpose: The purpose of this paper is to focus on the moderating effect of mandatory International Financial Reporting Standards (IFRS) adoption on the relationship between chief executive officer (CEO) experience/education and earnings management in European companies....

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...

Purpose: The purpose of this paper is to investigate the relationship between the ISO 26000 (global corporate social responsibility standard) adoption and financial performance. The current study aims to explore whether ISO 26000 social responsibility standard adoption has an impact on...