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A Study of the Determinants of Corporate Environmental Disclosure in MENA Emerging Markets

Akrout, Mejda Mahmoudi; Othman, Hakim Ben - In: Journal of Reviews on Global Economics 2 (2013), pp. 46-59

The purpose of this study is to investigate environmental disclosure determinants in Arab Middle Eastern and North African (MENA) companies. In this regard, we investigate factors which are specific to this context. We include the ‘business culture’ variable inherited from former colonisers...

Persistent link: https://www.econbiz.de/10010672331

The effect of board structure and process disclosure on corporate performance in the emerging African markets

Ben Othman, Hakim - In: Managerial auditing journal 27 (2012) 2, pp. 156-174

Persistent link: https://www.econbiz.de/10009486586

A study of corporate governance disclosure and its country-level determinants in the emerging markets

Ben Othman, Hakim; Zéghal, Daniel - 2008

Persistent link: https://www.econbiz.de/10003949234

The value relevance of risk disclosure in annual reports : evidence from MENA emerging markets

Moumen, Néjia; Ben Othman, Hakim; Hussainey, Khaled - In: Research in international business and finance 34 (2015), pp. 177-204

Persistent link: https://www.econbiz.de/10011326181

IFRS adoption strategies and theories of economic development : effects on the development of emerging stock markets

Ben Othman, Hakim; Kossentini, Anas - In: Journal of accounting in emerging economies : JAEE 5 (2015) 1, pp. 70-121

Persistent link: https://www.econbiz.de/10010530044

The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region : a comparative study

Ben Othman, Hakim; Mersni, Hounaida - In: Studies in economics and finance 31 (2014) 1, pp. 106-128

Persistent link: https://www.econbiz.de/10010258789

Special issue: Financial reporting, transparrency and corporate governance : issues in volatile international markets

Hussainey, Khaled (ed.); Ben Othman, Hakim (ed.) - 2011

Persistent link: https://www.econbiz.de/10011526785

Investigating transparency and disclosure determinants at firm-level in MENA emerging markets

Ben Othman, Hakim; Zéghal, Daniel - In: International journal of accounting, auditing and … 6 (2010) 4, pp. 368-396

Persistent link: https://www.econbiz.de/10008749106

Corporate social disclosure to stakeholders and its effect on firm performance : the case of some African emergent countries

Guidara, Achraf; Ben Othman, Hakim - In: International journal of managerial and financial accounting 4 (2012) 3, pp. 258-271

Persistent link: https://www.econbiz.de/10009675002

The effect of conservatism on cost of capital : MENA evidence

Khalifa, Maha; Ben Othman, Hakim - In: Applied economics 47 (2015) 1/3, pp. 71-87

Persistent link: https://www.econbiz.de/10010463951

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