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La Comptabilisation des Dépenses Immatérielles: Quels Déterminants Empiriques ?

Jarboui, Anis; Turki, Hédi; Abdelmoula, Ahmed - HAL - 2006

Cet article examine les facteurs susceptibles d'influer sur la décision d'activation des dépenses immatérielles des entreprises tunisiennes cotées et non cotées. L'analyse empirique (régressions linéaires et logistiques) porte sur les données relatives à l'année 2003 et sur 50 firmes...

Persistent link: https://www.econbiz.de/10008789170

LES DETERMINANTS DES CHOIX COMPTABLES RELATIFS AUX ELEMENTS IMMATERIELS CAS DES ENTREPRISES TUNISIENNES

Turki, Hédi; Abdelmoula, Ahmed - HAL - 2007

Cet article examine les facteurs susceptibles d'influer sur la décision d'activation des dépenses immatérielles dans un pays émergent. L'analyse empirique (régressions linéaires et logistiques), portant sur les données relatives à l'année 2003 et sur 50 entreprises cotées et non...

Persistent link: https://www.econbiz.de/10008790594

Influence des actionnaires institutionnels et dominants sur le comportement des dirigeants en matière de choix d'investissement : Une étude dans le contexte français de 1994 à 1998

Olivero, Bernard; Jarboui, Anis - HAL - 2006

Cet article examine l'hypothèse selon laquelle la présence d'actionnaires dominants ou d'investisseurs institutionnels dans le capital ou le conseil d'administration influence le comportement des dirigeants en matière d'horizon temporel et de risque des investissements (DRHTI) Les indicateurs...

Persistent link: https://www.econbiz.de/10008805086

An empirical examination of the relationship between board of director composition, ownership structure and accounting conservatism

Jarboui, Anis - In: International journal of economics, finance and … 1 (2013) 6, pp. 273-284

Persistent link: https://www.econbiz.de/10010341541

An empirical examination of the relationship between board of director composition, ownership structure and accounting conservatism

Jarboui, Anis - In: International journal of economics, finance and … 1 (2013) 5, pp. 215-226

Persistent link: https://www.econbiz.de/10010341562

ESOPs, CEO entrenchment and corporate social performance

Jarboui, Anis - In: International journal of business and economics … 2 (2013) 6, pp. 116-129

Persistent link: https://www.econbiz.de/10010341595

Responsible Governance and Environmental Disclosure Quality: The Moderating Role of Media Exposure and Media Legitimacy

Jamoussi, Marwa Moalla; Jarboui, Anis - In: Journal of Accounting and Management Information … 22 (2023) 2, pp. 225-259

Research Question- What's the extent voluntary and timely disclosure of environmental information could be explained by the corporate governance? And what's the extent can the media exposure affect the relationship between corporate governance and the quality of disclosure of environmental...

Persistent link: https://www.econbiz.de/10015195966

Earnings Management and Audit Report Lag: The Role of Audit Risk-Tunisian Evidence

Fakhfakh, Imen; Jarboui, Anis - In: Journal of Accounting and Management Information … 21 (2022) 1, pp. 113-135

Research question - This study investigates and analyzes the influence of earnings management on audit report lag. It also intends to develop a thorough understanding regarding the mediating effect of audit risk on this relation. Motivation - The outcomes of this paper will help to bridge the...

Persistent link: https://www.econbiz.de/10015196074

The External Auditors' Policy After The COVID-19 Pandemic and The Accounting Outlook in Tunisia

Elaoud, Assawer; Jarboui, Anis - In: Journal of Accounting and Management Information … 21 (2022) 1, pp. 77-91

Research Question - The objective of this article is to help external auditors resume their activities and enhance their foresight strategy. Specifically, it aims to identify variables that contribute to improved auditors activities primarily post-COVID. Motivation - In light of the challenges...

Persistent link: https://www.econbiz.de/10015196153

Impact of Dividend Policy on Earnings Management and The Moderating Effect of The Board of Directors and The Audit Committees: The French Case

Salah, Olfa Ben; Jarboui, Anis - In: Journal of Accounting and Management Information … 22 (2023) 3, pp. 408-427

Research Question- To what extent can governance mechanisms (audit committee and board of directors) affect the relationship between dividend policy and earnings management? Motivation- The majority of the literature has showed that dividend policy can influence earnings management. However, the...

Persistent link: https://www.econbiz.de/10015196217