Ownership dynamics around IFRS adoption: emerging markets context

M Hessayri, M Saihi - Journal of Accounting in Emerging Economies, 2018 - emerald.com
Purpose The purpose of this paper is to analyze the firm's capital market benefits in a high-
quality information setting. More specifically, the authors address the question of whether the …

[PDF][PDF] Private benefits of control and earnings management: the case of french listed companies

IB Saanoun41, Y Riahi42, MB Arab43 - 2013 - academia.edu
ABSTRACT his study aims to determine the effect of earnings management on private
benefits of control, and to study the indirect relationship between the control mechanisms …

[PDF][PDF] Equity investment decisions of large investors around IFRS adoption: Financial vs. non-financial firms

M Hessayri, M Saihi - Corporate Ownership & Control, 14 (4-2), 2017 - virtusinterpress.org
EQUITY INVESTMENT DECISIONS OF LARGE INVESTORS AROUND IFRS ADOPTION:
FINANCIAL VS. NON-FINANCIAL FIRMS Page 1 Corporate Ownership & Control / Volume …

Empirical Evidence of the Relation Between Private Benefits of Control and Asymmetric Information: The Case of French Listed Firms

IB Saanoun, S Othmani… - Journal of Business …, 2013 - search.proquest.com
In this paper, the authors seek to investigate the effect of the voluntary disclosure of the
governance variables and the US cross-listings of French companies on the private benefits …

[PDF][PDF] Private Benefits of Control and Earnings Management of Listed Deposit Money Banks in Nigeria

N Abubakar, AB Dogarawa… - … Edition, September 2017, 2018 - researchgate.net
The number of incidence of banks failure in Nigeria has been a worrisome as it often leads
to financial crises. The failures of most of the banks were largely attributed to Earnings …

The Relationship Between Private Benefits of Control and Firm Value

K Aidar - 2017 - dspace.spbu.ru
The research goal of the paper is to determine the relationship between private benefits of
control and firm value and to define the direction of this relation. To achieve this goal …

[引用][C] Private benefits of control: contestability versus coalition

IB Saanoun, Y Riahi, S Othmani… - Business and Economics …, 2015 - AstonJournals