Purpose This paper aims to explore the extent to which the control quality impacts non
performing loans (NPLs) of Tunisian listed banks by integrating the guidelines of Circular …

Purpose‐The purpose of this paper is to examine the impact of board characteristics and
external audit quality on earnings management among major Tunisian banks over the …

Purpose–The purpose of this paper is to examine the impact of board characteristics and
external audit quality on earnings management among major Tunisian banks over the …

This paper proposes a measure of disclosure of internal control of credit risk and explores
the extent to which this disclosure improves the performance of Tunisian listed banks. We …

Cf: la Directive n 50/G/2007 du 31 Août 2007 relative à la gouvernance au sein des
établissements de crédit (remplacée par la Directive n 1/W/2014 du 30 Octobre 2014), et la …

The evolution of fears related to possible crises reinforces the search of governance,
guaranteeing the prudence of banks notably in developing countries. This article discusses …

Dans le cadre de la présente étude, nous proposons d'étudier l'impact des caractéristiques
du conseil d'administration, comme étant un mécanisme ultime de gouvernance, sur la …

This paper aims to investigate the Tunisian banking loans strategy compared to sectoral
credit risk and added-value. Thus, to explore this relationship we have proceeded with two …

The financial Risk, the role and the effectiveness of boards of governance mechanisms
continue to be a matter of concern. Centralizing on dissimilarities between conventional and …

La gouvernance et le risque bancaire sont deux problématiques d'actualité qui revêtent un
intérêt particulier dans le domaine des sciences de gestion. Cet intérêt se justifie par la …