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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

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

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

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

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

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

Kacem, Henda; Brahim Omri, Mohamed Ali - In: Journal of Financial Reporting and Accounting 20 (2021) 3/4, pp. 639-666

Purpose: This paper aims to investigate the question concerning whether tax incentives motivate companies to be socially responsible. This study, specifically, examines the impact of tax incentives for corporate social responsibility (CSR) on the societal practices of Tunisian companies....

Persistent link: https://www.econbiz.de/10012640377

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

Determinants of Web-based disclosure in the Middle East

Abdi, Henda; Kacem, Henda; Omri, Mohamed Ali Brahim - In: Journal of Financial Reporting and Accounting 16 (2018) 3, pp. 464-489

Purpose: This paper aims to examine the factors influencing the extent of information disclosed on the companies’ websites in the Middle East region. Design/methodology/approach: This study uses multiple regression models to examine the impact of some companies’ characteristics (company...

Persistent link: https://www.econbiz.de/10012074899