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Prof. Hakim Ben Othman, PhD, HDR
Prof. Hakim Ben Othman, PhD, HDR
ICN Business School, ARTEM
Bestätigte E-Mail-Adresse bei icn-artem.com
Titel
Zitiert von
Zitiert von
Jahr
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
4052006
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
1742016
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
1692015
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
1382014
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
1342014
IFRS adoption strategies and theories of economic development
HB Othman, A Kossentini
Journal of Accounting in Emerging Economies 5 (1), 70-121, 2015
1192015
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
1152013
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
982017
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
812016
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
802019
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
642010
Environmental disclosure and stock market liquidity: evidence from Arab MENA emerging markets
MM Akrout, H Ben Othman
Applied Economics 48 (20), 1840-1851, 2016
492016
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
The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study
W Sassi, H Ben Othman, K Hussainey
Journal of Financial Reporting and Accounting 19 (2), 299-324, 2021
312021
Ownership structure and environmental disclosure in mena emerging countries
MM Akrout, HB Othman
Corporate Ownership & Control 13 (4), 381-388, 2016
302016
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
302014
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
252018
Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets
M Khalifa, H Zouaoui, HB Othman, K Hussainey
Journal of International Accounting, Auditing and Taxation 36, 100272, 2019
242019
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
232016
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