الرئيسية › دليل الباحثين › Hakim Ben Othman

Hakim Ben Othman

الانتماء : Centre Européen de Recherche en Economie Financière et Gestion des Entreprises · ICN Business School Nancy-Paris-Berlin · Université de Lorraine

• 20منشورات (انتماء تونسي)
• 66مجموع المنشورات
• 1262الاستشهادات
• 18مؤشر h

ORCIDOpenAlex

مجالات البحث

• Auditing, Earnings Management, Governance
• Corporate Finance and Governance
• Corporate Governance and Financial Management
• Accounting Theory and Financial Reporting
• Corporate Social Responsibility Reporting

المنشورات (20)

• The impact of climate risk on accounting conservatism: evidence from developing countries
  2023 · Journal of Applied Accounting Research · استُشهد به 20 مرة
• The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study
  2023 · International Journal of Disclosure and Governance · استُشهد به 20 مرة
• The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross‐country study
  2023 · European Financial Management · استُشهد به 18 مرة
• Effect of cultural tightness-looseness on money laundering: a cross-country study
  2021 · Journal of Money Laundering Control · استُشهد به 18 مرة
• Does integrated reporting enhance the value relevance of organizational capital? Evidence from the South African context
  2019 · Journal of Intellectual Capital · استُشهد به 54 مرة
• Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets
  2019 · Journal of International Accounting Auditing and Taxation · استُشهد به 15 مرة
• The effect of multiple directorships on real and accrual-based earnings management
  2017 · Accounting Research Journal · استُشهد به 60 مرة
• The effect of ex ante and ex post conservatism on the cost of equity capital: A quantile regression approach for MENA countries
  2017 · Research in International Business and Finance · استُشهد به 18 مرة
• The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region
  2016 · Journal of Islamic accounting and business research · استُشهد به 122 مرة
• Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets
  2016 · Advances in Accounting · استُشهد به 63 مرة
• The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets
  2015 · Research in International Business and Finance · استُشهد به 111 مرة
• IFRS adoption strategies and theories of economic development
  2015 · Journal of Accounting in Emerging Economies · استُشهد به 78 مرة
• Environmental disclosure and stock market liquidity: evidence from Arab MENA emerging markets
  2015 · Applied Economics · استُشهد به 37 مرة
• Legal origin, economic freedom and earnings management practices: MENA evidence
  2015 · International Journal of Accounting Auditing and Performance Evaluation · استُشهد به 7 مرة
• Temporal variation and cross-sectional differences of accounting conservatism in emerging countries
  2015 · International Journal of Accounting Auditing and Performance Evaluation · استُشهد به 7 مرة
• The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region
  2014 · Studies in Economics and Finance · استُشهد به 92 مرة
• The effect of conservatism on cost of capital: MENA evidence
  2014 · Applied Economics · استُشهد به 20 مرة
• A Study of the Determinants of Corporate Environmental Disclosure in MENA Emerging Markets
  2013 · Journal of Reviews on Global Economics · استُشهد به 44 مرة
• Corporate social disclosure to stakeholders and its effect on firm performance: the case of some African emergent countries
  2012 · International Journal of Managerial and Financial Accounting · استُشهد به 2 مرة
• The effect of board structure and process disclosure on corporate performance in the emerging African markets
  2011 · Managerial Auditing Journal · استُشهد به 12 مرة

مجلات النشر

• Research in International Business and Finance × 2
• Applied Economics × 2
• International Journal of Accounting Auditing and Performance Evaluation × 2
• Journal of Applied Accounting Research × 1
• International Journal of Disclosure and Governance × 1
• European Financial Management × 1

المنشورات حسب السنة

• 20233
• 20211
• 20192
• 20172
• 20162
• 20155
• 20142
• 20131
• 20121
• 20111

التعاون العلمي

المؤسسات الشريكة : Manouba University · Tunis University · University of Jendouba · University of Kairouan · University of Carthage

المؤلفون المشاركون

• Maha Khalifa
• Kais Baatour
• Hounaida Mersni
• Néjia Moumen
• Haykel Zouaoui
• Anas Kossentini

البيانات البيبليوغرافية مصدرها OpenAlex (قاعدة مفتوحة).