This paper try to study the factors of the stability of Tunisian banks from a sample made up of 7 Tunisian banks listed during the period 2005-2014. The important determinants used to explain the stability of the banks are: the z-score and the capitalization ratio. The results revealed, firstly, that the profitability variables such as: return on assets (ROA) has a positive and significant impact on the stability of banks and return on equity (ROE) has a negative and significant effect. Besides, bank-specific variables such as: the net interest margin (NIM), the non-interest income (NII), the age and the size of the bank affect positively and not significantly the banking stability. But the debt ratio (END) has a negative and significant impact on banking stability. Finally, gross domestic product (GDP) affects positively and not significantly on banking stability. This paper investigates the connection between earnings management and corporate social.
This study aims to analyze the effects of Islamic and conventional corporate governance mechanisms on financial performance. Six hypotheses have been developed and tested on 17 Malaysian Islamic banks observed over 7 years from 2005 to 2011. The measures used for financial performance were ROA; ROE and Operating Ratio (COSR). Using an econometric panel data, the results show that two among three conventional corporate governance mechanisms have significant effects on financial performance: the size of the board of director (SBD) and the degree of independence of the Board (INDEP); Whereas concerning the impact of the three other Islamic corporate governance mechanisms; our results show that only the visibility of supervisors is negatively as well as significantly related to financial performance. Regarding the relevance of control variables, two among three are relevant and positively related to financial performance (the age and the debt of the bank ratio.
The purpose of this study investigates the impact of governance mechanisms, linked to the board of directors, on the tax risk of Tunisian listed companies. In order to empirically verify this relationship in the Tunisian context, we conducted a logistic regression with 8 banks listed on the Tunisian Stock Exchange during the period of 2008-2018. The overall results show that all the independent variables have a positive and non-significant impact on the probability of the presence of tax risk (with the exception of the dual management variable). Indeed, the variables size of the board of directors, the independence of its members and gender diversity have a positive and statistically insignificant impact on the probability of the presence of tax risk in Tunisian listed companies. On the other hand, the direction duality variable registers a positive and statistically significant correlation with the variable to be explained.
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