All Stories

  1. The effect of multiple directorships on real and accrual-based earnings management

    Article • Accounting Research Journal, November 2017, Emerald

    Hakim Ben Othman, Dr. Kais Baatour

  2. The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region

    Article • Journal of Islamic Accounting and Business Research, September 2016, Emerald

    Hakim Ben Othman

  3. IFRS adoption strategies and theories of economic development

    Article • Journal of Accounting in Emerging Economies, February 2015, Emerald

    Hakim Ben Othman

  4. The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region

    Article • Studies in Economics and Finance, February 2014, Emerald

    Hakim Ben Othman, Madam Hounaida Mersni

  5. The Effect of Conservatism on Cost of Capital: MENA Evidence

    Article • SSRN Electronic Journal, January 2013, Elsevier

    Hakim Ben Othman

  6. Corporate social disclosure to stakeholders and its effect on firm performance: the case of some African emergent countries

    Article • International Journal of Managerial and Financial Accounting, January 2012, Inderscience Publishers

    Hakim Ben Othman

  7. The effect of board structure and process disclosure on corporate performance in the emerging African markets

    Article • Managerial Auditing Journal, December 2011, Emerald

    Hakim Ben Othman

  8. Investigating transparency and disclosure determinants at firm-level in MENA emerging markets

    Article • International Journal of Accounting Auditing and Performance Evaluation, January 2010, Inderscience Publishers

    Hakim Ben Othman

  9. A study of corporate governance disclosure and its country-level determinants in the emerging markets

    Article • January 2008, Emerald

    Hakim Ben Othman

  10. A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases

    Article • The International Journal of Accounting, December 2006, World Scientific Pub Co Pte Lt

    Hakim Ben Othman

  11. A Comparative Study of Earnings Management Practice between Canada and France

    Article • SSRN Electronic Journal, January 2005, Elsevier

    Hakim Ben Othman