All Stories

  1. Did the Adoption of BEPS Country-by-Country Reporting Affect Multinational Tax Avoidance? Evidence from Canada

    Article • Canadian Tax Journal/Revue fiscale canadienne, January 2022, Canadian Tax Foundation

    Dr Anis Maaloul

  2. Mandatory Versus Voluntary GHG Emissions Disclosures and Credit Risk

    Article • Social and Environmental Accountability Journal, December 2021, Taylor & Francis

    Dr Anis Maaloul

  3. The Effect of Environmental, Social, and Governance (ESG) Performance and Disclosure on Cost of Debt: The Mediating Effect of Corporate Reputation

    Article • Corporate Reputation Review, December 2021, Springer Science + Business Media

    Dr Anis Maaloul

  4. The determinants of tax-haven use: evidence from Canada

    Article • Journal of Applied Accounting Research, November 2019, Emerald

    Dr Anis Maaloul

  5. The effect of greenhouse gas emissions on cost of debt: Evidence from Canadian firms

    Article • Corporate Social Responsibility and Environmental Management, September 2018, Wiley

    Dr Anis Maaloul

  6. The effect of political connections on companies’ performance and value

    Article • Journal of Accounting in Emerging Economies, May 2018, Emerald

    Chakroun Raida, Dr Anis Maaloul

  7. Voluntary disclosure of intangibles and analysts’ earnings forecasts and recommendations

    Article • Journal of Applied Accounting Research, November 2016, Emerald

    Dr Anis Maaloul

  8. Financial statement informativeness and intellectual capital disclosure

    Article • Journal of Financial Reporting and Accounting, July 2015, Emerald

    Dr Anis Maaloul

  9. Analyse du contenu informatif de la divulgation des informations sur le capital immatériel : le cas des entreprises américaines

    Article • Management international, January 2015, Consortium Erudit

    Dr Anis Maaloul

  10. The accounting treatment of intangibles – A critical review of the literature

    Article • Accounting Forum, December 2011, Elsevier

    Dr Anis Maaloul

  11. Analysing value added as an indicator of intellectual capital and its consequences on company performance

    Article • Journal of Intellectual Capital, January 2010, Emerald

    Dr Anis Maaloul