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Board characteristics, external auditing quality and earnings management

Boulila Taktak, Neila; Mbarki, Ibtissem - In: Journal of Accounting in Emerging Economies 4 (2014) 1, pp. 79-96

Purpose – The purpose of this paper is to examine the impact of board characteristics and external audit quality on earnings management among major Tunisian banks over the period 2003-2007. Design/methodology/approach – Multivariate regressions are employed to test the effect of board...

Persistent link: https://www.econbiz.de/10014839622

The nature of smoothing returns practices : the case of Islamic banks

Boulila Taktak, Neila - In: Journal of Islamic accounting and business research : JIABR 2 (2011) 2, pp. 142-152

Persistent link: https://www.econbiz.de/10009382543

Loan loss reserves of weakly provisioned banks : evidence from major Tunisian banks

Boulila Taktak, Neila; Boudriga, Abdelkader; Ajmi, … - In: Afro-Asian Journal of Finance and Accounting : AAJFA 2 (2010) 1, pp. 1-21

Persistent link: https://www.econbiz.de/10008810583

Determinants of IPO underpricing : evidence from Tunisia

Zouari, Sarra Ben Slama; Boudriga, Abdelkader; Boulila … - In: The international journal of business and finance … 5 (2011) 1, pp. 13-32

Persistent link: https://www.econbiz.de/10008822394

Income smoothing practices : evidence from banks operating in OECD countries

Boulila Taktak, Neila; Shabou, Ridha; Dumontier, Pascal - In: International journal of economics and finance 2 (2010) 4, pp. 140-150

Persistent link: https://www.econbiz.de/10009313323

Ownership structure and financial performance in Islamic banks : does bank ownership matter?

Zouari, Sarra Ben Slama; Boulila Taktak, Neila - In: International journal of Islamic and Middle Eastern … 7 (2014) 2, pp. 146-160

Persistent link: https://www.econbiz.de/10011335130

Tunisia Islamic finance : overview and future prospects

Boulila Taktak, Neila; Zouari, Sarra Ben Slama - In: Journal of Islamic accounting and business research : JIABR 5 (2014) 1, pp. 2-14

Persistent link: https://www.econbiz.de/10010367318

Islamic finance in the Middle East and North African (MENA) region : what does the present and future hold?

Boulila Taktak, Neila (contributor) - 2014

Persistent link: https://www.econbiz.de/10010367321

The determinants of investment account holders’ disclosure in Islamic banks : international evidence

Saidani, Raoudha; Boulila Taktak, Neila; Hussainey, Khaled - In: Journal of risk and financial management : JRFM 14 (2021) 11, pp. 1-14

In this paper, we offer a novel contribution to Islamic accounting literature by examining the determinants of Investment Account Holder (IAH) disclosure in Islamic banks' annual reports. Using data from Islamic banks around the world, our regression analysis shows that the level of IAH funds,...

Persistent link: https://www.econbiz.de/10012797617

Managing the risks of investment deposit account in Islamic banks : an examination of mudharaba contract between MENA and international markets

Hkimi, Asma; Boulila Taktak, Neila - In: Contemporary Research in Accounting and Finance : Case …, (pp. 195-216). 2022

Persistent link: https://www.econbiz.de/10013279949