Hakim Ben Othman

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

Hakim Ben Othman, Daniel Zéghal · The International Journal of Accounting · 2006 · 220 citations

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

Hounaida Mersni, Hakim Ben Othman · Journal of Islamic accounting and business research · 2016 · 116 citations

Financial Management, Earnings Management, Corporate Governance Mechanisms +10

The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets

Néjia Moumen, Hakim Ben Othman, Khaled Hussainey · Research in International Business and Finance · 2015 · 108 citations

Value Relevance, Risk Disclosure, Financial Risk Management +6

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

Hakim Ben Othman, Hounaida Mersni · Studies in Economics and Finance · 2014 · 90 citations

Accounting Practice, Full Conventional Banks, Financial System +21

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

Sawcen Chebaane, Hakim Ben Othman · Procedia - Social and Behavioral Sciences · 2014 · 77 citations · Full text

Emerging Market, Value Relevance, International Finance +12