This paper investigates whether the ownership structure influences the risk taking of the Tunisian quoted banks over the period 2000-2008. Overall, it can be gathered from the results of this study that the effect of ownership structure on bank risk taking varies according to the type of risk....

The aim of this paper is to construct simulations of indexes of the banking governance efficiency. We distinguish the indexes of shareholder governance from the indexes of stakeholder governance. Data are based on a sample of Tunisian quoted banks over the period 2001–2005. Our results...

Purpose: This paper aims to determine the opportunity cost borne by US commercial banks to reduce non-performing loans (NPLs) by one unit within the global financial crisis framework. Design/methodology/approach: To achieve this aim, the authors use the directional output distance function to...

Purpose: This paper aims to assess the measurement of the Corporate Governance (CG) quality of Islamic Banks (IBs) and its effect on financial performance. Design/methodology/approach: In the applied part of this study, a sample of 44 IBs operating in Bahrain, Kuwait, Qatar, Oman, the United...

Purpose: Shariah Board (SB) is considered as a typical corporate governance mechanism for the Islamic banking system. This board takes the responsibilities of assuring the compliance of transactions and operations with Islamic rules and principles. The purpose of this paper is to measure the SB...

Purpose This research paper aims to identify and measure the contribution of the financial safety act (FSA) regulation in improving the level of financial disclosure of listed Tunisian firms. To answer the problems of the subject, the authors tried to hold accountable several determinants of the...

Purpose As an increasing number of business organizations around the world are engaged in the value relevance of accounting information, this study aims to assess the field of the accounting value relevance of book value and earnings in share prices of banks and financial institutions listed in...

Purpose – Many factors like CEO (“the chief executive officer”) decision can influence efficiency and productivity in insurance firms. This paper seeks to address this issue. Design/methodology/approach – To test the effect of CEO power on the efficiency and the productivity of the...

Purpose This study measures and compares the level of compliance with the disclosure requirements provided by the International Financial Reporting Standards (IFRS) and the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). This study also aims to investigate the...

This paper attempts to model the risk return relationship within the CAPM using the copula theory. Applying the Gaussian copula and using the inference functions of margins (IFM) method on both Tunisian and international data, the results indicate that a linear and a monotonous specification of...