Anis Jarboui

Abstract: Cryptocurrency markets are complex systems based on speculation Where investors interact using strategies that generate some biases responsible for endogenous instabilities This paper investigated the herding biases by quantifying the self-similarity intensity of cryptocurrency returns' during the COVID-19 pandemic The main purpose of this work was to study the level of cryptocurrency efficiency through multifractal analysis before and after the coronavirus pandemic The empirical results proved that COVID-19 has a positive impact on the cryptocurrency market efficiency

Abstract: We study the determinants of the incidence of relationship lending. For our study, we combine established insights from the study of Elsas with empirical banking relationship lending literature. We relate loan contract and borrower characteristics to self-assessments of Tunisian banks with respect to the existence of close relationship. Using detailed loan contract information from Tunisian banks and a questionnaire addressed to loan officers, we report the first comprehensive evidence on the development of relationship lending. We find that access to information, the ability to influence the manager, and the solvency of the company are relevant factors. While the exclusivity and the duration of the relationship, classic measures of the existence of close ties with the bank, are not determining factors. So these proxy measures should be used with caution in future empirical works.

Abstract: In the very study, the emphasis lays on the specific problem of analyzing the impact of the innovation strategy (in particular investment in research and development) on the financial, social and environmental performance. After discussing this subject theoretically, we propose our research hypotheses which, in turn, will be corroborated by an empirical study of 96 Tunisian companies. Indeed, the results are noteworthy and important to the extent that one can say that the innovation strategy has a crucial impact on the performance of the companies. El enfasis de este estudio recae sobre el problema especifico del analisis del impacto de la estrategia de innovacion (en concreto, las inversiones en investigacion y desarrollo) sobre el rendimiento financiero, social y ambiental. Despues de analizar este asunto desde el punto de vista teorico, se propone una hipotesis de investigacion que, a su vez, debera ser corroborada por un estudio empirico de 96 empresas tunecinas. De hecho, los resultados son destacados e importantes, y permiten decir que la estrategia de innovacion tiene un impacto crucial en el rendimiento de las empresas.

Abstract: The objective of this research is to test the impact of the "Fraud Triangle" elements on the detection of fraud in the financial statements. The data used in our empirical research are related to a sample of 80 French companies in the SBF 250 over the period 2001 to 2009. Using the method of logistic regression, this study shows that the performance issue exerted on the manager is a factor of pressure leading to commit fraud in the financial statements. However, factors related to financial difficulties (debt, liquidity) and the size of auditing firm are not associated with the detection of fraud.

Abstract: The objective of the present paper is to explore the impact of the mechanisms of corporate governance on the informational content of Operational Risk (OR) voluntary disclosure. The content analysis method was used to collect data on the OR disclosure from annual reports of 34 Islamic banks scattered in various countries and over a period ranging from 2008 to 2014. Using correlation and multiple regression analyses, our results show that the information disclosed on OR, especially that of quality, is considered as value-relevant for investors as they have additional information content in risk assessment of banks. Empirical results reveal the significant impact of independent directors on the OR voluntary disclosure reported information. Conversely, the concentration of the chairman and chief executive officer responsibilities on the same person reduces it. The crucial presence of monitoring bodies, particularly, the Shariah Supervisory Board and the external auditor type affect significantly the OR information that listed Islamic banks disclosure voluntarily in their annual reports.

Abstract: Thank you for downloading using multivariate statistics. As you may know, people have look hundreds times for their favorite novels like this using multivariate statistics, but end up in infectious downloads. Rather than reading a good book with a cup of tea in the afternoon, instead they juggled with some harmful bugs inside their laptop. using multivariate statistics is available in our digital library an online access to it is set as public so you can download it instantly. Our books collection saves in multiple locations, allowing you to get the most less latency time to download any of our books like this one. Merely said, the using multivariate statistics is universally compatible with any devices to read.

Abstract: Models that depict innovation as a smooth, well-behaved linear process badly misspecify the nature and direction of the causal factors at work. Innovation is complex, uncertain, somewhat disorderly, and subject to changes of many sorts. Innovation is also difficult to measure and demands close coordination of adequate technical knowledge and excellent market judgment in order to satisfy economic, technological, and other types of constraints—all simultaneously. The process of innovation must be viewed as a series of changes in a complete system not only of hardware, but also of market environment, production facilities and knowledge, and the social contexts of the innovation organization.

Abstract: 机构投资者作为证券市场中的重要力量,越来越受到理论界和实务界的关注。论文对宾夕法尼亚大学沃顿商学院会计学教授布赖恩-布希（Brian Bushee）的论文＂The influence of institutional investors on myopic R＆D investment behavior＂（机构投资者对企业短视研发投资行为的影响,以下简称Bushee（1998））进行评价并提出相关的建议和研究方向。