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Managerial Finance, ISSN 0307-4358, 2017, Volume 43, Issue 10, pp. 1117 - 1136
The purpose of this paper is to investigate whether ownership structure affects earnings management in the banking industry of emerging markets. The empirical... 
Earnings management | Ownership structure | Banking industry | Emerging markets | Services | Bank earnings | Forecasts and trends | Management | Studies | Corporate governance | Shareholders rights | Business ownership
Journal Article
Global Business and Management Research: An International Journal, ISSN 1947-5667, 04/2012, Volume 4, Issue 2, p. 149
Originality/value: This research contributes to the literature as it investigates the effect of the governance quality on the relationship between accounting... 
Gas transmission industry | Corporate governance | Derivatives (Financial instruments) | Accounting | Studies | Hedging | Accounting procedures | Effects | Income statements
Journal Article
International Journal of Public Sector Management, ISSN 0951-3558, 03/2018, Volume 31, Issue 2, pp. 167 - 183
Purpose The purpose of this paper is to examine the relationship between state ownership and firm profitability in developing countries by considering the... 
Economics | Economic models | Ownership | Profitability | Theory | Accounting | Estimation | Banking | Emerging markets | Companies | Markets | Specification | Research | Governance | Developing countries--LDCs | Studies | Databases | Endogenous | Privatization | Public administration | Politics | Regulation | Power
Journal Article
The International Trade Journal, ISSN 0885-3908, 05/2019, Volume 33, Issue 3, pp. 277 - 301
This study examines whether financial reporting lag improves the value relevance of past and current earnings for future earnings. Examining a sample of listed... 
country-specific variables | value relevance | financial reporting lag | future earnings response coefficient | Bank-specific variables | Prices | Financial reporting | Stock exchanges | Banking | Internet | Earnings | Disclosure of information
Journal Article
Journal of International Accounting, Auditing and Taxation, ISSN 1061-9518, 03/2018, Volume 30, pp. 85 - 105
The aim of this paper is to compare earnings management between conventional and Islamic banks and to examine whether ownership structure affects earnings... 
Islamic banks | Conventional banks | MENA countries ownership structure | Earning management
Journal Article
International Journal of Public Sector Management, ISSN 0951-3558, 03/2018, Volume 31, Issue 2, pp. 167 - 183
Purpose The purpose of this paper is to examine the relationship between state ownership and firm profitability in developing countries by considering the... 
Journal Article
La Revue des Sciences de Gestion : Direction et Gestion, ISSN 1160-7742, 09/2013, Volume 48, Issue 263/264, p. 233
  This study examines the determinants of the relationship between accounting income smoothing and hedging by derivatives. The results of the multinomial... 
Accounting procedures | Organization theory | International accounting standards | Regression analysis
Journal Article
La Revue des Sciences de Gestion, ISSN 1160-7742, 2013, Volume 263-264, Issue 5, pp. 233 - 239
Cette étude examine les déterminants de la relation entre le lissage comptable du résultat et la couverture du risque par les produits dérivés. Les résultats... 
Journal Article
by Kallel, Adel and Khanfir, Afef and Jmal, Aida and Essadok, Ali and Khalfallah, Ali and Boussarsar, Amal and Chamsi, Amal and Yousfi, Amani and Mezlini, Amel and Hdiji, Anis and Moalla, Anis and Mtibaa, Anis and Belaïd, Asma and Ghorbel, Asma and Hadhri, Asma and Hamdoun, Awatef and Oualha, Azhar and Keskes, Aïcha and Graja Ben Cheikha, Besma and Daoud, Bilel and Hammemi, Bouthaina and Zaidi, Chaker and Ben Ammar, Chiraz and Nasr, Chiraz and Yazid, Dalia and Daoud, Jamel and Zaidi, Emna and Dhouib, Fatma and Elloumi, Fatma and Noubbigh, Ghaiet El Fida and Jaffel, Hager and Abdelhédi, Hajer and Kammoun, Hajer and Ouaz, Hamza and Bensalah, Hanène and Njeh, Hanène and Daoud, Hend and Abdelatif, Imen and Chabchoub, Imène and Chaffai, Ines and Werda, Ines and Saidani, Intidhar and Naceur, Islem and Yahiaoui, Jamel and Chaabène, Kais and Khabir, Abdelmajid and Ben Zid, Khadija and Meddeb, Khadija and Ben Fradj, Khalil and Mahjoubi, Khalil and Meddeb, Khedija and Ben Mahfoudh, Kheireddine and Farhat, Leila and Ghorbal, Lilia and Mrissa, Linda and Ben Salem, Lotfi and Kochbati, Lotfi and Jebsi, Manel and Bohli, Mariem and Bouhamed, Maroua and Mahdouani, Marouen and Fourati, Mohamed and Morroka, K and Ben Rejeb, Mouna and Kallel, Mouna and Besbes, Mounir and Toumi, Nabil and Neifar, Nada and Bouzid, Nadia and Nsiri, Nadia and Tounsi, Nadra and Fourati, Najla and Gouiaa, Naourez and Absi, Narjes and Chaari, Narjes and Fourati, Nejla and Bouaouina, Noureddine and Toumi, Nozha and Kammoun, Omar and Nouri, Omar and Braikia, Radhouane and Mzali, Rafik and Ben Amor, Raouia and Abidi, Rim and Moujahed, Rim and Trigui, Rim and Meftah, Sabrine and Tbessi, Sabrine and Boughanmi, Safa and Yahyaoui, Safia and Gritli, Said and Soltani, Said and Tebra, Sameh and Tebra Mrad, Sameh and Kannoun Belajouza, Samia and Kanoun, Samia and Gamra, Sana and Saghaier, Sarra and Zaraa, Semia and Zouari, Sirine and ...
La Tunisie medicale, ISSN 0041-4131, 12/2018, Volume 96, Issue 12, pp. 911 - 931
Journal Article
Research in International Business and Finance, ISSN 0275-5319, 01/2016, Volume 36, pp. 167 - 178
This paper investigates the impact of foreign and state ownership on banking risk. Panel data regression analysis is applied to a sample of 171 commercial... 
Bank risk | MENA countries | State ownership | Foreign ownership | GOVERNANCE | PERFORMANCE | BEHAVIOR | MARKETS | CHINA | FIRMS | CORPORATE-OWNERSHIP | STOCK | BUSINESS, FINANCE | LARGE SHAREHOLDERS | COMPANIES | Foreign investments | Banks (Finance) | Government business enterprises | Business schools | Commercial banks
Journal Article
Economics Bulletin, 2013, Volume 33, Issue 3, pp. 2340 - 2356
Journal Article
Managerial Finance, ISSN 0307-4358, 10/2017, Volume 43, Issue 10, pp. 1117 - 1136
Purpose The purpose of this paper is to investigate whether ownership structure affects earnings management in the banking industry of emerging markets.... 
Journal Article
International Journal of Accounting, Auditing and Performance Evaluation, ISSN 1740-8008, 2014, Volume 10, Issue 3, pp. 299 - 305
The purpose of this paper is to investigate whether political connections in Tunisia give firms advantages such us easy access to external financing and tax... 
Taxation | Political connections | Performance | Tunisia | Indebtedness | Governments | Costs | Accounting | Regression | Markets | Joints | Gain | Subsidies (financial)
Journal Article
by Abbes, Ibtissem and Abdelhak, S and Abdelhedi, C and Abid, K and Abidi, R and Acacha, E and Achour, S and Achour, A and Adouni, O and Afrit, M and Ahlem, Ahlem and Akik, I and Akremi, M and Aloui, Raoudha and Aloulou, S and Ammar, Nouha and Arem, S and Athimni, S and Attia, Leila and Attia, Moez and Ayadi, Mouna and Ayadi, Ali and Ayadi, K and Ayadi, Henda and Ayadi, L and Ayadi, Ines and Ayari, J and Azzouz, Heifa and Bacha, Dhouha and Bahloul, R and Bahri, Ichraf and Bahri, Manel and Bakir, D and Balti, M and Bargaoui, Haifa and Batti, R and Bayar, R and Bdioui Thabet, A and Beji, Meriem and Bel Hadj Hassen, S and Bel Haj Ali, A and Belaid, Imtinene and Belaid, A and Beldjiilali, Y and Belkacem, Oussama and Bellamlih, O and Ben Abdallah, W and Ben Abdallah, Mahassen and Ben Abdellah, H and Ben Abderrahmen, Saloua and Ben Ahmed, Slim and Ben Ahmed, Khaled and Ben Ayache, M and Ben Ayoub, Wided and Ben Azaiz, M and Ben Azouz, M and Ben Daly, Amal and Ben Dhia, Syrine and Ben Dhiab, Mohamed and Ben Dhiab, Tarek and Ben Fatma, Leila and Ben Ghachem, D and Ben Hammadi, Selma and Ben Hassen, M and Ben Hassena, R and Ben Hassouna, Jamel and Ben Kridis, Wala and Ben Leila, Fatma and Ben Mahfoudh, K.H and Ben Mustapha, N and Ben Nasr, S and Ben Othman, F and Ben Rejeb, Mouna and Ben Rekaya, M and Ben Rhouma, S and Ben Safta, Zoubeir and Ben Safta, Ines and Ben Said, A and Ben Salah, Mamia and Ben Salah, Hanéne and Ben Slama, Sana and Ben Temime, Riadh and Ben Youssef, Y and Ben Zid, K and Benabdella, H and Benasr, S and Bengueddach, A and Benna, Mehdi and Benna, Farouk and Bergaoui, Haifa and Berrazaga, Y and Besbes, M and Bhiri, Hanene and Bibi, M and Blel, Ahlem and Bohli, M and Bouali, Sofiene and Bouaouina, N and Bouassida, K and Bouaziz, Hanene and ...
La Tunisie medicale, ISSN 0041-4131, 10/2017, Volume 95, Issue 10, pp. 859 - 964
Journal Article
American Journal of Men's Health, ISSN 1557-9883, 5/2019, Volume 13, Issue 3, p. 1557988319848281
No prior study has evaluated the impacts of Ramadan intermittent fasting (RIF) on oxidant/antioxidant stress (OS/AOS) biomarkers in patients with chronic... 
balance oxidant | feasting | antioxidant | OXIDATIVE STRESS | SUPEROXIDE | LIPID-PEROXIDATION | ANTIOXIDANTS | MARKERS | DAMAGE | SYSTEMIC INFLAMMATION | PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH | PROFILE | SMOKERS | oxidative stress status | ASTHMA | respiratory diseases
Journal Article
Procedia - Social and Behavioral Sciences, ISSN 1877-0428, 07/2015, Volume 195, pp. 592 - 602
Although innovation is considered as an engine for the economic growth of the firm, it remains a risky and complex process. However, in the current context of... 
Research and Development | Ordinal Logit | Multi-level model | Innovation
Journal Article
American Journal of Men's Health, ISSN 1557-9883, 05/2019, Volume 13, Issue 3
No prior study has evaluated the impacts of Ramadan intermittent fasting (RIF) onoxidant/antioxidant stress (OS/AOS) biomarkers in patients with... 
Fasting | Biomarkers | Chronic obstructive pulmonary disease | Ramadan | Homocysteine
Journal Article
by Aarab, J and Abbess, Ibtissem and Abdalla, Fathi and Abdelaziz, Z and Abdelfattah, S and Abdelli, I and Abdelmajid, K and Abdelsselem, Zied and Abdelwahed, N and Abdessayed, Nihed and Abid, Bassem and Abid, K and Abidi, R and Abudabbous, Asma and Abujanah, Sana and Aburwais, Afaf and Acacha, E and Acharfi, Nessrine and Affes, Nejmeddine and Aftis, R and Ahalli, I and Aid, Mr and Aissaoui, D and Alaoui, A and Alaoui, M and Albatran, Salaheddin and Mamdouh, Aldehmani and Alkikkli, Rabia and Allam, A and Aloulou, S and Alqawi, Omar and Alragig, Mussa A and Alsharksi, Ali and Amaadour, K Oualla L and Amaadour, L and Ameziane, N and Ammari, A and Ammour, H and Amrane, R and Annad, N and Aouati, E and Aouichat, S and Aouragh, S and Arifi, S and Astra, Md and Atassi, M and Ati, Nidhal and Atoui, K and Atreche, L and Ayachi, S and Ayadi, I and Ayadi, Mohammed Ali and Ayadi, Mouna and Ayari, Jihene and Ayed, Haroun and Ayed, K and Ayedi, Henda and Ayedi, Ines and Azegrar, M and Azzouz, Heifa and Babdalla, Fathi and Bachiri, R and Bachiri, Z and Baghdad, M and Bahloul, R and Bahouli, A and Bahri, M and Baississ, I and Bakkali, Hanae and Balti, Mehdi and Baraket, O and Bargaoui, Hayfa and Batti, Rim and Bedioui, Ahlem and Begag, R and Behourah, Z and Belaid, Imtinene and Belaïd, Asma and Ben Abdallah, Amine and Ben Abdallah, Ichrak and Ben Ahmed, Slim and Ben Ahmed, Tarek and Ben Azaiz, M and Ben Chehida, M.A and Ben Fatma, Leila and Ben Ghachem, D and Ben Ghachem, T and Ben Hassouna, J and Ben Hmida, S and Ben Nasr, Sonia and Ben Nejima, Dalel and Ben Rahal, K and Ben Rejeb, M and Ben Rhouma, S and Ben Safta, I and Ben Salem, A and Ben Zargouna, Yosr and Benabdallah, Ichrak and Benabdella, H and Benabdessalem, Mohamed Zied and ...
La Tunisie medicale, ISSN 0041-4131, 04/2018, Volume 96, Issue 4, pp. 177 - 182
Journal Article
by Abdallah, Meya and Abdelaziz, A and Abdelaziz, O and Abdelhedi, Nour and Abdelkbir, Amina and Abdelkefi, Med and Abdelmoula, Leila and Abdennacir, S and Abdennadher, Mahdi and Abidi, H and Abir Hakiri, Abir and Abou El Makarim, Sana and Abouda, M and Achour, Wafa and Aichaouia, C and Aissa, Amina and Aissa, Yosra and Aissi, W and Ajroudi, Meriem and Allouche, Emna and Aloui, Haithem and Aloui, D and Amdouni, Feten and Ammar, Y and Ammara, Y and Ammari, S and Ammous, A and Amous, A and Amri, Adel and Amri, Mohamed and Amri, R and Annabi, H and Antit, Saoussen and Aouadi, Samira and Arfaoui, A and Assadi, Assia and Attia, Lilia and Attia, Moez and Attia, Leila and Ayadi, I and Ayadi Dahmane, Imene and Ayari, Ayari and Azzabi, S and Azzouz, Heifa and B Mefteh, N and B Salah, C and Baccar, Hedi and Bachali, Asma and Bahlouli, M and Bahri, Gada and Baïli, Hassène and Bani, Mejda and Bani, W and Bani, Mohamed Amine and Bassalah, E and Bawandi, R and Bayar, M and Bchir, Najla and Bechraoui, R and Béji, Maher and Beji, Rami and Bel Haj Yahia, D and Belakhel, Syrine and Belfkih, Houda and Belgacem, Olfa and Belgacem, Nesrine and Belhadj, Ahlem and Beltaief, Najeh and Beltaief, N and Ben Abbes, M and Ben Abdelaziz, Ahmed and Ben Ahmed, Imen and Ben Aissia, Nizar and Ben Ali, M and Ben Ammar, Hanen and Ben Ammou, Boutheina and Ben Amor, Anissa and Ben Amor, Mohamed and Benatta, M and Ben Ayed, Nahla and Ben Ayoub, Wided and Ben Charrada, Nejla and Ben Cheikh, Mamoun and Ben Dahmen, Fatma and Ben Dhia, M and Ben Fadhel, Sinda and Ben Farhat, Leila and Ben Fredj Ismail, F and Ben Hamida, Emira and Ben Hamida Nouaili, E and Ben Hammamia, M and Ben Hamouda, Abir and Ben Hassine, L and Ben Hassouna, Ahmed and Ben Hasssen, Asma and Ben Hlima, Manel and Ben Kaab, Badreddine and Ben Mami, Nabyl and Ben Mbarka, Fatma and Ben Mefteh, N and ...
La Tunisie medicale, ISSN 0041-4131, 11/2017, Volume 95, Issue 11, p. 1002
Journal Article
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