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Prof. Hakim Ben Othman, PhD, HDR
Prof. Hakim Ben Othman, PhD, HDR
ICN Business School, ARTEM
Adresse e-mail validée de icn-artem.com
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A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases
HB Othman, D Zeghal
The international journal of accounting 41 (4), 406-435, 2006
3832006
The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region
H Mersni, H Ben Othman
Journal of Islamic Accounting and Business Research 7 (4), 318-348, 2016
1612016
The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets
N Moumen, HB Othman, K Hussainey
Research in International Business and Finance 34, 177-204, 2015
1542015
The impact of IFRS adoption on value relevance of earnings and book value of equity: the case of emerging markets in African and Asian regions
S Chebaane, HB Othman
Procedia-Social and Behavioral Sciences 145, 70-80, 2014
1312014
The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region: A comparative study
H Ben Othman, H Mersni
Studies in Economics and Finance 31 (1), 106-128, 2014
1252014
A study of the determinants of corporate environmental disclosure in MENA emerging markets
MM Akrout, HB Othman
Journal of reviews on Global Economics 2, 46, 2013
1082013
IFRS adoption strategies and theories of economic development
HB Othman, A Kossentini
Journal of Accounting in Emerging Economies 5 (1), 70-121, 2015
1072015
The effect of multiple directorships on real and accrual-based earnings management: Evidence from Saudi listed firms
K Baatour, H Ben Othman, K Hussainey
Accounting Research Journal 30 (4), 395-412, 2017
832017
Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets
N Moumen, HB Othman, K Hussainey
Advances in Accounting 35, 82-97, 2016
732016
Does integrated reporting enhance the value relevance of organizational capital? Evidence from the South African context
M Tlili, H Ben Othman, K Hussainey
Journal of Intellectual Capital 20 (5), 642-661, 2019
642019
Investigating transparency and disclosure determinants at firm-level in MENA emerging markets
HB Othman, D Zeghal
International Journal of Accounting, Auditing and Performance Evaluation 6 …, 2010
622010
Environmental disclosure and stock market liquidity: evidence from Arab MENA emerging markets
MM Akrout, H Ben Othman
Applied Economics 48 (20), 1840-1851, 2016
472016
A study of corporate governance disclosure and its country-level determinants in the emerging markets
H Ben Othman, D Zeghal
Corporate Governance in Less Developed and Emerging Economies, 125-155, 2008
402008
The effect of conservatism on cost of capital: MENA evidence
M Khalifa, H Ben Othman
Applied Economics 47 (1), 71-87, 2015
382015
A study of the institutional and economic determinants of IFRS adoption in emerging economies
A Kossentini, H Othman
TIJA Symposium TIJA, VK Zimmerman center for international education …, 2014
292014
Ownership structure and environmental disclosure in Mena emerging countries
MM Akrout, HB Othman
Corporate Ownership & Control 13 (4), 381-388, 2016
262016
The effect of ex ante and ex post conservatism on the cost of equity capital: A quantile regression approach for MENA countries
M Khalifa, HB Othman, K Hussainey
Research in International Business and Finance 44, 239-255, 2018
242018
Temporal variation and cross-sectional differences of accounting conservatism in emerging countries
M Khalifa, HB Othman, K Hussainey
International Journal of Accounting, Auditing and Performance Evaluation 12 …, 2016
212016
The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study
W Sassi, HB Othman, K Hussainey
Journal of Financial Reporting and Accounting 19 (2), 299-324, 2021
202021
The effect of board structure and process disclosure on corporate performance in the emerging African markets
H Ben Othman
Managerial Auditing Journal 27 (2), 156-174, 2011
202011
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