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The impact of loan provisions on the firm valorisation : the case of the Tunisian banking sector

Baccouche, Chedli; Ben Ayed-Mouelhi, Rim; Ben Ghodbane, Sana - In: African journal of accounting, auditing and finance : AJAAF 3 (2014) 2, pp. 130-142

Persistent link: https://www.econbiz.de/10011346422

Fair value evaluation : analysis and determinants

Baccouche, Chedli; Ben Ghodbane, Sana - In: International journal of critical accounting : IJCA 4 (2012) 1, pp. 77-91

Persistent link: https://www.econbiz.de/10009530895

Fair value evaluation: analysis and determinants

Baccouche, Chedli; Ghodbane, Sana Ben - In: International Journal of Critical Accounting 4 (2012) 1, pp. 77-91

The implementation of a new accounting referential IAS/IFRS introduced a new philosophy for the estimation and the valorisation of a corporation's assets as well as liabilities. Our objective is to identify the main factors which influence a practitioner's choice of the fair value as a basis for...

Persistent link: https://www.econbiz.de/10010669142

Fair value evaluation : analysis and determinants

Baccouche, Chedli; Ghodbane, Sana Ben - In: International journal of critical accounting : IJCA 4 (2012) 1, pp. 77-91

Persistent link: https://www.econbiz.de/10010005187

IFRS and performance measurement

Ben Ghodbane, Sana - In: African journal of accounting, auditing and finance : AJAAF 2 (2013) 2, pp. 175-185

Persistent link: https://www.econbiz.de/10010383526

Voluntary adoption of IFRS by Tunisian listed firms : analysis of the incentives factors

Ben Ghodbane, Sana - In: International journal of critical accounting : IJCA 8 (2016) 5/6, pp. 433-443

Persistent link: https://www.econbiz.de/10011662905

Special issue: Research in Tunisian accounting and finance

Ben Ghodbane, Sana (contributor) - 2014

Persistent link: https://www.econbiz.de/10011345244

The contribution of stakeholders in accounting quality assurance : application to the Tunisian context

Amiri, Amel; Ben Ghodbane, Sana - In: African journal of accounting, auditing and finance : AJAAF 5 (2016) 4, pp. 299-320

Persistent link: https://www.econbiz.de/10011848100

Evaluation of the perceived audit quality : study of the Tunisian context

Missaoui, Anis; Ben Ghodbane, Sana - In: African journal of accounting, auditing and finance : AJAAF 5 (2016) 4, pp. 346-368

Persistent link: https://www.econbiz.de/10011848105

Determinants of CSR disclosure level in Islamic banks : evidence from the Gulf Cooperation Council countries

Ben Ghodbane, Sana; Boubchir, Said - In: International journal of economics and accounting : IJEA 9 (2020) 3, pp. 238-259

Persistent link: https://www.econbiz.de/10012508228