The aim of this paper is to explore the determinants of firms' financial policies according to the manager's psychological characteristics. More specifically, it examines the links between emotional intelligence, decision biases and the effectiveness of firms' financial policies. The article...

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...

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...