| A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases HB Othman, D Zeghal The international journal of accounting 41 (4), 406-435, 2006 | 399 | 2006 |
| The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region H Mersni, H Ben Othman Journal of Islamic Accounting and Business Research 7 (4), 318-348, 2016 | 178 | 2016 |
| The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets N Moumen, HB Othman, K Hussainey Research in International Business and Finance 34, 177-204, 2015 | 167 | 2015 |
| The impact of IFRS adoption on value relevance of earnings and book value of equity: the case of emerging markets in African and Asian regions S Chebaane, HB Othman Procedia-Social and Behavioral Sciences 145, 70-80, 2014 | 141 | 2014 |
| The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region: A comparative study H Ben Othman, H Mersni Studies in Economics and Finance 31 (1), 106-128, 2014 | 129 | 2014 |
| IFRS adoption strategies and theories of economic development HB Othman, A Kossentini Journal of Accounting in Emerging Economies 5 (1), 70-121, 2015 | 115 | 2015 |
| A study of the determinants of corporate environmental disclosure in MENA emerging markets MM Akrout, HB Othman Journal of reviews on Global Economics 2, 46, 2013 | 111 | 2013 |
| The effect of multiple directorships on real and accrual-based earnings management: Evidence from Saudi listed firms K Baatour, H Ben Othman, K Hussainey Accounting Research Journal 30 (4), 395-412, 2017 | 94 | 2017 |
| Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets N Moumen, HB Othman, K Hussainey Advances in Accounting 35, 82-97, 2016 | 82 | 2016 |
| Does integrated reporting enhance the value relevance of organizational capital? Evidence from the South African context M Tlili, H Ben Othman, K Hussainey Journal of Intellectual Capital 20 (5), 642-661, 2019 | 76 | 2019 |
| Investigating transparency and disclosure determinants at firm-level in MENA emerging markets HB Othman, D Zeghal International Journal of Accounting, Auditing and Performance Evaluation 6 …, 2010 | 60 | 2010 |
| Environmental disclosure and stock market liquidity: evidence from Arab MENA emerging markets MM Akrout, H Ben Othman Applied Economics 48 (20), 1840-1851, 2016 | 52 | 2016 |
| The effect of conservatism on cost of capital: MENA evidence M Khalifa, H Ben Othman Applied Economics 47 (1), 71-87, 2015 | 40 | 2015 |
| A study of corporate governance disclosure and its country-level determinants in the emerging markets H Ben Othman, D Zeghal Corporate Governance in Less Developed and Emerging Economies, 125-155, 2008 | 38 | 2008 |
| The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study W Sassi, H Ben Othman, K Hussainey Journal of Financial Reporting and Accounting 19 (2), 299-324, 2021 | 31 | 2021 |
| A study of the institutional and economic determinants of IFRS adoption in emerging economies A Kossentini, H Othman TIJA Symposium TIJA, VK Zimmerman center for international education …, 2014 | 30 | 2014 |
| Ownership structure and environmental disclosure in Mena emerging countries MM Akrout, HB Othman Corporate Ownership & Control 13 (4), 381-388, 2016 | 28 | 2016 |
| The effect of ex ante and ex post conservatism on the cost of equity capital: A quantile regression approach for MENA countries M Khalifa, HB Othman, K Hussainey Research in International Business and Finance 44, 239-255, 2018 | 25 | 2018 |
| Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets M Khalifa, H Zouaoui, HB Othman, K Hussainey Journal of International Accounting, Auditing and Taxation 36, 100272, 2019 | 24 | 2019 |
| Temporal variation and cross-sectional differences of accounting conservatism in emerging countries M Khalifa, HB Othman, K Hussainey International Journal of Accounting, Auditing and Performance Evaluation 12 …, 2016 | 23 | 2016 |
Nejia MoumenLIGUE, University of Manouba and Uuniversity of TunisE-mail confirmado em tbs.rnu.tn