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Tunisia is a country in Northern Africa. Tunisia was one of the first African nations to acquire its independence from the colonial power, France. The main religion is Islam. The economy of the country is diverse. Tunisia has several universities, a stock market, and schools of medicine,...
This paper specifies the relationship between CEO power and organisational characteristics and examines their involvement on the firm’s performance. Moreover, this paper highlights the implication of managerial power on firm performance when CEO is involved in the appointment of new membership...
This study aims to identify the cultural factors that lead countries to converge with or to adopt IAS/IFRS. Basically, we presented a review of literature that associate between culture and the adoption of IAS/IFRS. Second, we classify different countries based on their standardisation...
According to national authorities and international institutions, the prospects for growth of the Tunisian economy remain very encouraging. In order to maintain and further sustain this growth, the banking sector remains a major pillar. Taking into account the prominent role it has been playing...
USA is inflicting severe damage upon both the environment and its inhabitants. In 1979, the EPA estimated that in the USA there were as many as 51,000 sites containing potentially hazardous waste. The number of sites with ‘significant problems’ was anywhere. The EPA noted, “Industry has shown a...
This paper examines the role of bank ownership structure on capital structure by (using the financial and ownership data from Caprio et al. (2007) that covered 244 banks across 44 countries). We classified banks across the countries with geographical regional dummies indicating if the banks are...
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