This article tries to study the impact of the bank regional manager's emotional bias on the performance of Tunisian banks. This is by taking into account the mediating role of the decentralization of decision-making rights. For this purpose, an empirical study was carried out using a...

This article is focused on tackling the issue of the impact of the bank CEO's emotional bias on the Tunisian banks' performance level while accounting for the mediating role of the control systems. In this regard, an empirical study has been set up through a questionnaire undertaken as an...

This study examines the reasons of perseverance in firm’s investment decision. It shows the possible influence of three closely related features which are: firm’s financial indicators, investor’s risk profile, and investor’s commitment bias, on a firm’s investment decisions escalation....

Several previous research studies have reported mixed results concerning the direct relationship between corporate governance and firm performance. Actually, the presence of innovation as a mediating variable within this relationship has not yet been fully established. Hence, this article's...

This paper examines the association between institutional ownership and the earnings management beha- vior of some French absorbing firms. Using a sample of 76 French mergers and absorptions concluded over the period ranging from 2000 to 2010, we undertake to present some empirical evidence...

The objective of this research is to test the impact of the "Fraud Triangle" elements on the detection of fraud in the financial statements. The data used in our empirical research are related to a sample of 80 French companies in the SBF 250 over the period 2001 to 2009. Using the method of...