En adoptant la théorie de contingence, la présente étude examine l'impact de la participation budgétaire et de l'incertitude environnementale sur la performance et la satisfaction au travail. Cinquante trois managers appartenant à trente entreprises industrielles tunisiennes ont participé...

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...

L'objectif de ce travail de recherche exploratoire est d'examiner l'étendue de la reconnaissance du concept du capital intellectuel dans le contexte tunisien et de dégager les perceptions des managers envers la comptabilisation et la divulgation de ce concept caché. Une enquête par...

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...

This study empirically examined the effect of budget participation on managerial performance and job satisfaction using a contingency theory approach. Perceived environmental uncertainty presents the contingent variable investigated. Fifty three managers drawn from 30 Tunisian industrial...

This paper aims to examine the impact of IFRS / IAS mandatory adoption on the information asymmetry measured by the properties of financial analysts' forecasts (error and dispersion). It examines also, whether this impact differs from one company to another with regard to its growth...

This paper examines whether the mandatory adoption of IFRS/IAS in the European Union is beneficial in terms of the information content of earnings. The informational relevance of earnings was reflected by the level of information asymmetry measured by the cost of capital and the financial...

Purpose: Behavioral finance and market microstructure studies suggest that the investor sentiment and liquidity are related. This paper aims to examine the aggregate sentiment–liquidity relationship in emerging markets (EMs) for both the sample period and crisis...

In this paper, we examine the relationship between liquidity, liquidity risk and credit risk involved in emerging sovereign bonds after the subprime crisis period. In our study, we concentrate on the effect of liquidity and credit risk on liquidity in the emerging bond markets. Control...

This paper investigates whether institutional quality determines the effect of inflation targeting (IT) on the banking risk of Islamic versus conventional banks, using an unbalanced panel data over the period 2007-2016. However, the use of the generalized method of moments (GMM) and two measures...