The Audit Committee plays a crucial role in protecting the interests of shareholders and other stakeholders. In fact, its effectiveness is dependent on its characteristics that relate primarily to the independence of its members, the size of the committee, the frequency of meetings and the...

The board of directors, as the internal mechanism of governance has a major function on the reducing the discretion of managers and then to manage the agency relationship between shareholders and leaders and stakeholders of the company. Its composition must therefore allow effective management...

Le comité d'audit joue un rôle crucial dans la protection des intérêts des actionnaires et des autres parties prenantes. En effet, son efficacité est subordonnée à ses caractéristiques qui se rapportent essentiellement sur l'indépendance de ses membres, la taille du Comité, la...

The emergence of the transfer pricing is the consequence of the apparition of a big and complex modern enterprise structured by centers of autonomous responsibilities .The transfer pricing can be determined among others by several methods, those founded on the notion of costs or on the price of...

Purpose: The purpose of this paper is to evaluate and compare bank efficiency between the two Maghreb countries, Tunisia and Morocco, over the period 2005–2014. Design/methodology/approach: The authors follow the stochastic frontier analysis, where the preferred cost model is determined via...

Purpose: The purpose of this paper is to explore preparers’ and users’ perception of intellectual capital (IC) usefulness and to examine the significant differences in the usefulness perceptions of IC information and its categories according to sex, age, function, educational level,...