This article focuses on the relationship between the characteristics of the board of directors and the innovation policies in the Tunisian context from a cognitive perspective of corporate governance. The method used in this study is based on the regression analysis. We directly regress the...

This research aims at explaining the accounting evaluation which is unable to provide the firm's fair value due to intangibles. It consists of examining the relevance of traditional accounting information and that of intangibles in the firm's evaluation. To reach to this goal, an empirical study...

The present research raises the question of the intangible-related accounting information utility. Using a sample of 24 firms quoted on the Tunisian Stock Exchange (TSE), this study aims to clarify the links between the intangibles and the financial performance while distinguishing between the...

This research aims at explaining the accounting evaluation which is unable to provide the firm's fair value due to intangibles. It consists of examining the relevance of traditional accounting information and that of intangibles in the firm's evaluation. To reach to this goal, an empirical study...

The present study's major objective consists in providing an empirical examination of the effect of the information asymmetry variables on the IPOs underpricing on the French market, based on the agency theory. The results have shown that the securities' underpricing can be explained by...

In this paper an attempt is made to examine whether the monetary and financial indicators and behaviour of investors increase the occurrence probability of stock market boom and bust in Tunisia. To this end, we employ the ordered logit model on quarterly data during the period from 1999 Q2 to...