The aim of this research is to develop a conceptual model that includes variables related to financing modes, risk-taking, efficiency, and Islamic bank profitability in GCC Countries. The results indicate that the total effect of financing modes on banks' profitability is high and statistically...

The aim of this research is to develop a conceptual model that includes variables related to financing modes, risk-taking, efficiency, and Islamic bank profitability in GCC Countries. The results indicate that the total effect of financing modes on banks' profitability is high and statistically...

This paper aims to test the Credit default swaps (CDS) as vectors of contagion towards the bond market, classified by maturity, during the sovereign crisis for a sample of 10 developed Eurozone countries. By implementing an approach based on a VECM model subject to several econometric tests,...

This study conducts an empirical examination of the impact of market conditions on credit spreads motivated by recently developed structural credit risk models. Using corporate credit spreads, we find that macroeconomic conditions mainly affect low rated bonds. In particular, the CPI and yield...

The purpose of this paper is to investigate the relationship between board gender diversity and firm performance under the enabling and voluntary institutional settings in France. We use a Quantile difference-in-differences and dose-response function estimations. The findings show that the...

Cette étude examine les relations entre les publications volontaires des résultats et le comportement des analystes financiers. Elle analyse la contribution des publications volontaires à expliquer le niveau de couverture des entreprises par les analystes et les caractéristiques de leurs...

This paper analyses the determinants of earnings management by the acquirer of 60 takeover-bids that occurred between 1998 and 2008 on the French market. Four main findings are shown in this study. First, we find strong evidence that bidder firms manipulate earnings prior to takeovers suggesting...

This study attempts to add to the small body of existing literature relating the CEO characteristics to earnings management. Our research is carried out on 153 French listed companies over the year 2008. Using discretionary accruals as proxy for earnings management, we find a significant...

This paper studies market liquidity and stock prices components of information asymmetry around non-mandated earnings announcements by focusing on effective bid-ask spreads and trading volumes. Using event study methodology for 309 voluntary earnings announcements from 1998 to 2001, we found...

The primary objective of this paper is to study the relationship between earning voluntary disclosures made by French firms managers and a set of corporate governance combined attributes. Corporate governance attributes examined in this study include ownership structure, institutional investors...