Search Results - person:"Omri, Mohamed Ali Brahim"

The influence of audit committee on the relationship between corporate social responsibility disclosure and tax aggressiveness : evidence from French context

Chemingui, Safa; Omri, Mohamed Ali Brahim; Waked, Sami Sobhi - In: EuroMed journal of management : EMJM 5 (2023) 1, pp. 2-28

Persistent link: https://www.econbiz.de/10014230335

Special issue: the integrated reporting and corporate social responsibility : a new trend

Omri, Mohamed Ali (ed.); Sidhom, Mounira Hamed (ed.); … - 2022

Persistent link: https://www.econbiz.de/10013366691

Guest editorial: the integrated reporting and corporate social responsibility : a new trend

Omri, Mohamed Ali; Sidhom, Mounira Hamed; Douagi, Fatma … - In: Journal of financial reporting & accounting : JFRA 20 (2022) 3/4, pp. 385-388

Persistent link: https://www.econbiz.de/10013366795

Corporate social responsibility (CSR) and tax incentives : the case of Tunisian companies

Kacem, Henda; Omri, Mohamed Ali - In: Journal of financial reporting & accounting : JFRA 20 (2022) 3/4, pp. 639-666

Persistent link: https://www.econbiz.de/10013366856

Corporate social responsibility disclosure and tax aggressiveness : French evidence

Chemingui, Safa; Omri, Mohamed Ali Brahim; Douagi, … - In: EuroMed journal of management : EMJM 4 (2022) 2, pp. 167-184

Persistent link: https://www.econbiz.de/10013187835

Impact de l'interaction entre le comité d'audit et la fonction de l'audit interne sur l'efficacité de l'audit interne

Hella, Dellai; Brahim, Omri Mohamed Ali - In: Revue Gestion 2000 : management & prospective 35 (2018) 4, pp. 121-141

Persistent link: https://www.econbiz.de/10012024516

Liquidity risk determinants: Islamic vs conventional banks

Ghenimi, Ameni; Chaibi, Hasna; Omri, Mohamed Ali Brahim - In: International Journal of Law and Management 63 (2020) 1, pp. 65-95

Purpose This paper aims to identify and analyze the similarities and differences of the liquidity risk determinants within conventional and Islamic banks. Design/methodology/approach This study uses a dynamic panel data approach to examine the relationship between liquidity risk and a set of...

Persistent link: https://www.econbiz.de/10014781865

Web-based disclosure and the cost of debt : MENA countries evidence

Abdi, Henda; Omri, Mohamed Ali Brahim - In: Journal of Financial Reporting and Accounting 18 (2020) 3, pp. 533-561

Purpose: The aim of this study is to investigate the effect of web - based disclosure on the cost of debt for the MENA region setting. Design/methodology/approach: The sample of this paper consists of 237 MENA listed non-financial companies for the year 2017. Multiple regression models were...

Persistent link: https://www.econbiz.de/10012277944

Tax management and tax fraud : evidence from Tunisian companies

Hbaieb, Ines Hakim; Omri, Mohamed Ali - In: International journal of managerial and financial accounting 11 (2019) 2, pp. 132-144

Persistent link: https://www.econbiz.de/10012051403

The impact of prudential regulation on risk-taking within dual banking systems : interest-free vs. interest-based banking industries

Ghenimi, Ameni; Hammami, Algia; Omri, Mohamed Ali Brahim - In: International journal of accounting and finance 8 (2018) 3, pp. 245-264

Persistent link: https://www.econbiz.de/10012023836