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....

The present study is focused on investigating the relationship between intentional governance mechanisms (Directors' boards, Ownership structure and audit quality) and financial communication transparency. For this purpose, a model is used and applied to Tunisian firms' sample observed over the...

We study the determinants of the incidence of relationship lending. For our study, we combine established insights from the study of Elsas with empirical banking relationship lending literature. We relate loan contract and borrower characteristics to self-assessments of Tunisian banks with...

This article scrutinizes the leader's emotional intelligence effect on the enterprises' performance (diversification is the main strategy). After the theoretical discussion which approaches our subject matter, we propose our research assumptions. Thus, this research attempts to answer our...

The present work's major objective consists in examining the impact of institutional investors' presence on corporate diversification decision. For this sake, a theoretical framework based on the corporate governance contractual approach has been advanced highlighting the idea that the presence...

This article is focused on tackling the issue of the impact of the bank CEO's emotional bias on the Tunisian banks' performance level while accounting for the mediating role of the control systems. In this regard, an empirical study has been set up through a questionnaire undertaken as an...

Timeliness of corporate annual financial reports is considered to be a critical and important factor affecting the usefulness of information that is made available to external users. The purpose of this paper is to examine the relationship between corporate governance, external auditor’s...

This paper examines the association between institutional ownership and the earnings management behavior of some French absorbing firms. Using a sample of 76 French mergers and absorptions concluded over the period ranging from 2000 to 2010, we undertake to present some empirical evidence...

This article emphasizes the significance of researching the cross effect of using jointly external audit quality and ownership structure over managerial discretion in a largely unexplored, non-Western and emerging context. The analysis is based on a sample of 61 Tunisian firms listed and...

In the very study, the emphasis lays on the specific problem of analyzing the impact of the innovation strategy (in particular investment in research and development) on the financial, social and environmental performance. After discussing this subject theoretically, we propose our research...