The aim of this paper is to explore the determinants of firm investment decision under the manager’s psychological characteristic. Previous research investigating the relationship between overconfidence and financial decisions has studied investment, financing decisions and firm values....

The present study is focused on investigating the relationship between intentional governance mechanisms (Directors' boards, Ownership structure and audit quality) and financial communication transparency. For this purpose, a model is used and applied to Tunisian firms' sample observed over the...

The present work’s major objective consists in examining the impact of institutional investors’ presence on corporate diversification decision. For this sake, a theoretical framework based on the corporate governance contractual approach has been advanced highlighting the idea that the...