LIVIVO - The Search Portal for Life Sciences

zur deutschen Oberfläche wechseln
Advanced search

Search results

Result 1 - 10 of total 25

Search options

  1. Article ; Online: CEO Characteristics and Intellectual Capital Effectiveness

    Adel Necib / Anis Jarboui

    Journal of Smart Economic Growth, Vol 7, Iss 3, Pp 117-

    Empirical Evidence from the UK

    2022  Volume 134

    Abstract: Intellectual capital has been widely studied in the context of broader corporate governance structures. There is little empirical research on CEO relationships. Nevertheless, CEOs have a great responsibility to leverage the intellectual capital that ... ...

    Abstract Intellectual capital has been widely studied in the context of broader corporate governance structures. There is little empirical research on CEO relationships. Nevertheless, CEOs have a great responsibility to leverage the intellectual capital that their employees bring to their organisations. Given this gap, this study examines the impact of CEOs on improving a company's intellectual capital. In this study, CEOs are represented by dual CEO status, nationality, gender, seniority, income and ownership, while the Intelligence Value Added Score measures intellectual capital. All data are collected from the annual and yearly accounts of the companies and analysed by descriptive statistics, correlation and regression analysis after regression diagnosis. The results show that CEOs have a significant impact on intellectual capital. The study therefore concludes that CEO characteristics are a key factor in the intellectual capital of UK firms. However, these results are limited to listed financial and non-financial services companies and the control variables used. Furthermore, this study establishes the relationship between CEOs and intellectual capital, and further research is needed on how to make the necessary improvements.
    Keywords Social Sciences ; H ; Economics as a science ; HB71-74
    Subject code 306
    Language English
    Publishing date 2022-12-01T00:00:00Z
    Publisher Journal of Smart Economic Growth
    Document type Article ; Online
    Database BASE - Bielefeld Academic Search Engine (life sciences selection)

    Full text online

    More links

    Kategorien

    Inter-library loan at ZB MED

    Your chosen title can be delivered directly to ZB MED Cologne location if you are registered as a user at ZB MED Cologne.

  2. Article ; Online: Efficiency and herding analysis in gold-backed cryptocurrencies

    Emna Mnif / Bassem Salhi / Lotfi Trabelsi / Anis Jarboui

    Heliyon, Vol 8, Iss 12, Pp e11982- (2022)

    2022  

    Abstract: This study analyses and compares the behavior of the gold-backed, conventional cryptocurrency, and gold markets capable of detecting the existence of herding and deducing the efficiency degree. In addition, this empirical work tried to examine the COVID- ... ...

    Abstract This study analyses and compares the behavior of the gold-backed, conventional cryptocurrency, and gold markets capable of detecting the existence of herding and deducing the efficiency degree. In addition, this empirical work tried to examine the COVID-19 pandemic's influence on both cryptocurrency performances. This work developed a new method that discloses herding biases using persistence and efficiency metrics. Besides, this paper investigated the nonlinear dynamic properties of the gold-backed, conventional cryptocurrencies and Gold by estimating the Multifractal Detrended Fluctuation Analysis (MFDFA). It also assessed the inefficiency of these markets through an efficiency index (IEI) and tested the effect of COVID-19 on their dynamics. The findings of this investigation indicate that the gold-backed cryptocurrency (X8X) is the most efficient market in the long-term trading market. However, the conventional cryptocurrency market (Bitcoin) is the most efficient on the short trade horizon. Besides, gold-backed cryptocurrency markets present a smaller level of herding behavior than conventional cryptocurrencies on tall scales. Nevertheless, we noted the positive and negative effects of the pandemic on each cryptocurrency market dynamics. To the best of the authors' knowledge, this study is the first investigation that uses multifractal analysis to quantify the impact of the COVID-19 spread on gold-backed cryptocurrencies and detects the presence of herding behavior.
    Keywords Gold-backed cryptocurrencies ; Sharia-compliant ; Efficiency index ; Herding bias ; Generalized Hurst exponent ; COVID-19 ; Science (General) ; Q1-390 ; Social sciences (General) ; H1-99
    Subject code 332
    Language English
    Publishing date 2022-12-01T00:00:00Z
    Publisher Elsevier
    Document type Article ; Online
    Database BASE - Bielefeld Academic Search Engine (life sciences selection)

    Full text online

    More links

    Kategorien

    Inter-library loan at ZB MED

    Your chosen title can be delivered directly to ZB MED Cologne location if you are registered as a user at ZB MED Cologne.

  3. Article ; Online: THE EFFECTS OF EXECUTIVE’S AGILITY DECISION -MAKING IN COVID 19 PANDEMIC PERIOD ON THE COMPANIE’S PERFORMANCE

    Adel Necib / Amara Tijani / Saii Arem / Anis Jarboui

    Journal of Smart Economic Growth, Vol 6, Iss 3, Pp 39-

    2021  Volume 66

    Abstract: The main objective of this article is to study the effect of the aglity decision-making of managers on performance of the company during the COVID 19 pandemic period. The empirical tests were carried out on panel data of companies belonging to the FTSE ... ...

    Abstract The main objective of this article is to study the effect of the aglity decision-making of managers on performance of the company during the COVID 19 pandemic period. The empirical tests were carried out on panel data of companies belonging to the FTSE 100 (15 institutions for 9 years means 15*9=135 observations). In order to address this research problem, we formulated a set of hypotheses regarding the influence of compensation, board size, the presence of women board independence and agility in decision making on performance. The results of the empirical tests indicate that the size of compensation has a positive effect on performance. Conversely, the empirical tests show that board size and dual function have a positive effect on performance and dual function had negative effects on performance. Finally, the results relating to agiity in decision-making variable shows a positive effects (0.056) and is significant at the 1% level (t-student= 0.000) for the ROE and ROA model.
    Keywords Social Sciences ; H ; Economics as a science ; HB71-74
    Subject code 650
    Language English
    Publishing date 2021-10-01T00:00:00Z
    Publisher Journal of Smart Economic Growth
    Document type Article ; Online
    Database BASE - Bielefeld Academic Search Engine (life sciences selection)

    Full text online

    More links

    Kategorien

    Inter-library loan at ZB MED

    Your chosen title can be delivered directly to ZB MED Cologne location if you are registered as a user at ZB MED Cologne.

  4. Article ; Online: A Comparison of Corporate Governance and Tax Avoidance of UK and Japanese Firms

    Bassem Salhi / Jabr Al Jabr / Anis Jarboui

    Comparative Economic Research, Vol 23, Iss 3, Pp 111-

    2020  Volume 132

    Abstract: The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012 ...

    Abstract The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012 and 2017 are used. First, we examine the direct effect of several corporate governance mechanisms on tax avoidance. Second, we divide the full sample into two groups (common law and code law legal system) to explore the relationship between law, corporate governance, and tax avoidance. We use both univariate and feasible generalized least square (FGLS) regression methods to examine our hypotheses. This study finds that the board size, independent directors, and the presence of women on boards of directors reduce the likelihood of tax avoidance. However, we find an insignificant association between ownership concentration and tax avoidance. Second, it also finds that firms in countries with higher country-level governance engage in less tax avoidance. The results also suggest that the role of corporate governance is more pronounced for firms operating in common law countries than those in code law countries. This manuscript is one of the few studies that examine the relationship between corporate governance and tax avoidance in an international setting with different legal and institutional environment. This relationship differs across the two countries. This paper clearly identifies implications for research, practice, and society. It documents that when a country implements a good system of governance, which targets improving transparency and accountability, it will lead to less corporate tax avoidance.
    Keywords tax avoidance ; corporate governance ; comparative legal system ; Economics as a science ; HB71-74
    Subject code 340
    Language English
    Publishing date 2020-09-01T00:00:00Z
    Publisher Lodz University Press
    Document type Article ; Online
    Database BASE - Bielefeld Academic Search Engine (life sciences selection)

    Full text online

    More links

    Kategorien

    Inter-library loan at ZB MED

    Your chosen title can be delivered directly to ZB MED Cologne location if you are registered as a user at ZB MED Cologne.

  5. Article ; Online: Audit reports timeliness

    Imen Fakhfakh Sakka / Anis Jarboui

    Cogent Business & Management, Vol 3, Iss

    Empirical evidence from Tunisia

    2016  Volume 1

    Abstract: Timeliness of corporate annual financial reports is considered to be a critical and important factor affecting the usefulness of information that is made available to external users. The purpose of this paper is to examine the relationship between ... ...

    Abstract Timeliness of corporate annual financial reports is considered to be a critical and important factor affecting the usefulness of information that is made available to external users. The purpose of this paper is to examine the relationship between corporate governance, external auditor’s characteristics index, and timeliness in light of the recent amendments to the Financial Security Law (2005) in Tunisia. The paper uses panel data methodology of 28 Tunisian companies listed on the Tunisian Stock Exchange over the period 2006–2013. This study concludes that the good structures of corporate governance play a key role in improving the quality of timeliness of financial reports. As for the empirical tests, they appear to indicate that whenever the audit report publication date proves to be short, the external auditor’s characteristics index is discovered to be high.
    Keywords timeliness ; corporate governance ; external auditor’s characteristics ; Social Sciences ; H ; Business ; HF5001-6182
    Subject code 330
    Language English
    Publishing date 2016-12-01T00:00:00Z
    Publisher Taylor & Francis Group
    Document type Article ; Online
    Database BASE - Bielefeld Academic Search Engine (life sciences selection)

    Full text online

    More links

    Kategorien

    Inter-library loan at ZB MED

    Your chosen title can be delivered directly to ZB MED Cologne location if you are registered as a user at ZB MED Cologne.

  6. Article ; Online: The minimum price required by investors in IPOs

    Ahmed Jeribi / Anis Jarboui

    Decision Science Letters, Vol 4, Iss 1, Pp 63-

    2015  Volume 76

    Abstract: With regard to purchasing Tunisian IPOs shares, the current paper aims at considering two types of investors: a non-institutional investor and an institutional one. Each is concerned with placing a purchase order at the offer price during the ... ...

    Abstract With regard to purchasing Tunisian IPOs shares, the current paper aims at considering two types of investors: a non-institutional investor and an institutional one. Each is concerned with placing a purchase order at the offer price during the subscription period. In line with the literature on IPOs, we attempted to determine the minimum price required by an investor allowing for recovering the initial investment, information costs, transaction costs, and the offsetting of shortfall. We expect that the initial return of an IPO share in the Tunisian market is positively related to the following factors: the number of non-institutional investors participating during the subscription period, the subscription ratio of institutional investors, the expected rate of return by investors, the gap between the closing date of the subscription period and the day following the announcement of the subscription result, the gap between the announcement of the subscription result and the first listing day, the number of trading days, the cost of information and the transaction costs. However, it is negatively related to other determinants, such as the discount level, the number of shares allocated for a non-institutional investor and the number of offered shares, which are allocated to non-institutional investors.
    Keywords Initial public offering (IPO) ; Tunisia ; Minimum price required by investors ; Mathematics ; QA1-939 ; Science ; Q
    Language English
    Publishing date 2015-01-01T00:00:00Z
    Publisher Growing Science
    Document type Article ; Online
    Database BASE - Bielefeld Academic Search Engine (life sciences selection)

    Full text online

    More links

    Kategorien

    Inter-library loan at ZB MED

    Your chosen title can be delivered directly to ZB MED Cologne location if you are registered as a user at ZB MED Cologne.

  7. Article ; Online: Mental models of governance actors with respect to the environmental information

    Garoui Nassreddine / Anis Jarboui

    Environmental Economics, Vol 6, Iss 4, Pp 38-

    2015  Volume 47

    Keywords Environmental sciences ; GE1-350
    Language English
    Publishing date 2015-12-01T00:00:00Z
    Publisher LLC "CPC "Business Perspectives"
    Document type Article ; Online
    Database BASE - Bielefeld Academic Search Engine (life sciences selection)

    Full text online

    More links

    Kategorien

    Inter-library loan at ZB MED

    Your chosen title can be delivered directly to ZB MED Cologne location if you are registered as a user at ZB MED Cologne.

  8. Article ; Online: CEO Emotional Intelligence and Firms’ Financial Policies. Bayesian Network Method

    Mohamed Ali Azouzi / Anis Jarboui

    Contemporary Economics, Vol 8, Iss 1, Pp 1-

    2014  Volume 118

    Abstract: The aim of this paper is to explore the determinants of firms’ financial policies according to the manager’s psychological characteristics. More specifically, it examines the links between emotional intelligence, decision biases and the effectiveness of ... ...

    Abstract The aim of this paper is to explore the determinants of firms’ financial policies according to the manager’s psychological characteristics. More specifically, it examines the links between emotional intelligence, decision biases and the effectiveness of firms’ financial policies. The article finds that the main cause of an organization’s problems is the CEO’s emotional intelligence level. We introduce an approach based on Bayesian network techniques with a series of semi-directive interviews. The research paper represents an original approach because it characterizes behavioral corporate policy choices in emerging markets. To the best of our knowledge, this is the first study in the Tunisian context to explore this area of research. Our results show that Tunisian leaders adjust their decisions (on investments and distributions) to minimize the risk of loss of compensation or reputation. They opt for decisions that minimize agency costs, transaction costs, and cognitive costs.
    Keywords Economics as a science ; HB71-74
    Language English
    Publishing date 2014-03-01T00:00:00Z
    Publisher University of Economics and Human Sciences in Warsaw
    Document type Article ; Online
    Database BASE - Bielefeld Academic Search Engine (life sciences selection)

    Full text online

    More links

    Kategorien

    Inter-library loan at ZB MED

    Your chosen title can be delivered directly to ZB MED Cologne location if you are registered as a user at ZB MED Cologne.

  9. Article ; Online: External audit quality and ownership structure

    Amel Kouaib / Anis Jarboui

    Journal of Economics Finance and Administrative Science, Vol 19, Iss 37, Pp 78-

    interaction and impact on earnings management of industrial and commercial Tunisian sectors

    2014  Volume 89

    Abstract: This article emphasizes the significance of researching the cross effect of using jointly external audit quality and ownership structure over managerial discretion in a largely unexplored, non-Western and emerging context. The analysis is based on a ... ...

    Abstract This article emphasizes the significance of researching the cross effect of using jointly external audit quality and ownership structure over managerial discretion in a largely unexplored, non-Western and emerging context. The analysis is based on a sample of 61 Tunisian firms listed and unlisted on the Tunis Stock Exchange and operating in the industrial and commercial sectors during the period 2007-2011. To provide evidence on this topic, we conduct an empirical examination. First, we examine the effect of external audit quality and ownership structure on the discretionary accruals for the whole sample. We find that only auditor reputation has a negative and significant effect on earnings management. Second, this article provides empirical evidence on the cross effect of external audit quality variables and capital concentration on earnings management. This test suggests that this combination has a negative and significant effect on earnings management in industrial firms but it has a positive and non significant effect in commercial firms. Finally, the third empirical test concerns the combined effect of external audit quality and institutional property on earnings management. We find that the cross effect of this combined relation is negatively and significantly associated with earnings management of industrial firms but it has no significant effect on the earnings management of commercial firms. As for the cross effect of the auditor seniority and the institutional property, it has a positive and a significant effect in the commercial sectors, while, it is positively and non-significantly associated with earnings management of industrial firms.
    Keywords Calidad de la auditoría externa ; Estructura propietaria ; Gestión de ingresos ; Acumulado discrecional ; Efecto cruzado ; Sectores tunecinos ; Economic growth ; development ; planning ; HD72-88 ; Industries. Land use. Labor ; HD28-9999 ; Social Sciences ; H ; Finance ; HG1-9999 ; Economics as a science ; HB71-74
    Subject code 650
    Language English
    Publishing date 2014-12-01T00:00:00Z
    Publisher Elsevier
    Document type Article ; Online
    Database BASE - Bielefeld Academic Search Engine (life sciences selection)

    Full text online

    More links

    Kategorien

    Inter-library loan at ZB MED

    Your chosen title can be delivered directly to ZB MED Cologne location if you are registered as a user at ZB MED Cologne.

  10. Article ; Online: Corporate governance and firm characteristics as explanatory factors of shareholder activism

    Souha, Siala Bouaziz / Anis, Jarboui

    Cogent economics & finance Vol. 4, No. 1 , p. 1-19

    validation through the French context

    2016  Volume 4, Issue 1, Page(s) 1–19

    Abstract: This study deals with the major determinants of company shareholder activism investigated with according to a set of SBF 120 listed firms. Based on a sample of 77 companies, observed over the period 2008-2012, we are led to conclude that some firm ... ...

    Author's details Siala Bouaziz Souha and Jarboui Anis
    Abstract This study deals with the major determinants of company shareholder activism investigated with according to a set of SBF 120 listed firms. Based on a sample of 77 companies, observed over the period 2008-2012, we are led to conclude that some firm governance characteristics do appear to affect shareholding activism. In addition, it has been revealed that the presence of institutional investors, ownership concentration, leaders' presence in the capital, control structure, leadership change, firm growth as well as leverage level appear to have a significant influence on the probability of activism to take place.
    Keywords shareholder activism ; corporate governance ; firm characteristics
    Language Undetermined
    Size Online-Ressource
    Publisher Taylor & Francis
    Publishing place Abingdon
    Document type Article ; Online
    ZDB-ID 2773198-4
    ISSN 2332-2039
    ISSN 2332-2039
    DOI 10.1080/23322039.2016.1150407
    Database ECONomics Information System

    More links

    Kategorien

    Order via subito

    This service is chargeable due to the Delivery terms set by subito. Orders including an article and supplementary material will be classified as separate orders. In these cases, fees will be demanded for each order.

To top