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Author

Khaireddine Mouakhar

Other affiliations: École Normale Supérieure
Bio: Khaireddine Mouakhar is an academic researcher from École de management de Normandie. The author has contributed to research in topics: Cryptocurrency & Corporate social responsibility. The author has an hindex of 4, co-authored 11 publications receiving 115 citations. Previous affiliations of Khaireddine Mouakhar include École Normale Supérieure.

Papers
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Journal ArticleDOI
TL;DR: The empirical results proved that COVID-19 has a positive impact on the cryptocurrency market efficiency, and the herding biases were investigated by quantifying the self-similarity intensity of cryptocurrency returns’ during the CO VID-19 pandemic.

185 citations

Journal ArticleDOI
TL;DR: In this paper, the authors examined linkages between information and communication technology (ICT) dynamics, inequality and poverty in order to establish critical masses of poverty and inequality that should not be exceeded in order for ICT dynamics to promote gender inclusive education in 57 developing countries for the period 2012-2016.

26 citations

Journal ArticleDOI
TL;DR: The results prove that users show more interest in security, shareability, and decentralization characteristics of blockchain technology, and the blockchain ease of use is further expressed in smart contracts as a use case.

16 citations

Journal ArticleDOI
TL;DR: In this article, the authors focus on the moderating effect of mandatory International Financial Reporting Standards (IFRS) adoption on the relationship between chief executive officer (CEO) experience/education and earnings management in European companies.
Abstract: The purpose of this paper is to focus on the moderating effect of mandatory International Financial Reporting Standards (IFRS) adoption on the relationship between chief executive officer (CEO) experience/education and earnings management in European companies.,Data from a sample of 302 European firms listed on Stoxx Europe 600 index and 596 CEOs from 2000 to 2014 are used to test the moderation model using moderation regression analysis.,Evidence reveals that CEO’s accounting-based attributes are negatively associated with accruals-based earnings management and positively associated with real earnings management (REM). Further, mandatory IFRS adoption significantly moderates the impact of CEO’s accounting-based traits on earnings-management activities.,A small number of European firms were studied and, given the long study period, many firms with missing data were eliminated. To avoid a small sample size, countries with few observations were included, which leads to an uneven distribution between observations per country.,Findings from this paper can help: European firms to consider demographic traits when recruiting or promoting executives; the IASB to improve enforcement mechanisms and make IFRS implementation mandatory; and audit committees to effectively monitor REM.,This study is unique in providing European evidence for the moderating effect of mandatory IFRS adoption on the relationship between CEOs’ accounting experience/education and earnings management activities. This paper is also relevant as it addresses the effectiveness and efficiency of accounting literates.

14 citations

Journal ArticleDOI
TL;DR: In this paper, the authors state that emotions, principles and the manner of thinking can affect the behaviour of individuals and even investors in their decision making on financial markets, and that emotions can affect individuals and investors in financial markets.
Abstract: Summary Behavioural science states that emotions, principles and the manner of thinking can affect the behaviour of individuals and even investors in their decision making on financial markets. In ...

13 citations


Cited by
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01 Jan 2008
TL;DR: In this article, the authors argue that rational actors make their organizations increasingly similar as they try to change them, and describe three isomorphic processes-coercive, mimetic, and normative.
Abstract: What makes organizations so similar? We contend that the engine of rationalization and bureaucratization has moved from the competitive marketplace to the state and the professions. Once a set of organizations emerges as a field, a paradox arises: rational actors make their organizations increasingly similar as they try to change them. We describe three isomorphic processes-coercive, mimetic, and normative—leading to this outcome. We then specify hypotheses about the impact of resource centralization and dependency, goal ambiguity and technical uncertainty, and professionalization and structuration on isomorphic change. Finally, we suggest implications for theories of organizations and social change.

2,134 citations

01 Jan 2012
TL;DR: The influence of institutional investors on myopic R&D investment behavior was discussed by Bushee as discussed by the authors, who claimed that institutional investors had a profound influence on investment behavior.
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。

1,246 citations

01 Jan 2005
TL;DR: In this paper, the authors investigate whether German companies that have adopted IFRS engage significantly less in earnings management compared to German companies reporting under German generally accepted accounting principles (GAAP), while controlling for other differences in earningsmanagement incentives.
Abstract: Abstract This paper addresses the question whether voluntary adoption of International Financial Reporting Standards (IFRS) is associated with lower earnings management. Ball et al. (Journal of Accounting and Economics, 36(1–3), pp. 235–270, 2003) argue that adopting high quality standards might be a necessary condition for high quality information, but not necessarily a sufficient one. In Germany, a code-law country with low investor protection rights, a relatively large number of companies have chosen to voluntarily adopt IFRS prior to 2005. We investigate whether German companies that have adopted IFRS engage significantly less in earnings management compared to German companies reporting under German generally accepted accounting principles (GAAP), while controlling for other differences in earnings management incentives. Our sample, consisting of German listed companies, contains 636 firm-year observations relating to the period 1999–2001. Our results suggest that IFRS-adopters do not present different earnings management behavior compared to companies reporting under German GAAP. These findings contribute to the current debate on whether high quality standards are sufficient and effective in countries with weak investor protection rights. They indicate that voluntary adopters of IFRS in Germany cannot be associated with lower earnings management.

533 citations

Posted Content
TL;DR: In this article, the authors investigated if financial development benefits from financial globalisation are questionable until certain thresholds of financial globalization are attained, and provided policy makers with levels of FDI (as percentage of GDP) that are required to start materialising financial development gains from financial globalization.
Abstract: Purpose - We investigate if financial development benefits from financial globalisation are questionable until certain thresholds of financial globalisation are attained. Design/methodology/approach - Financial globalisation is proxied with Net Foreign Direct Investment Inflows as a percentage of GDP (FDIgdp) whereas financial development entails dynamics of depth, efficiency, activity and size. The empirical evidence is based on; (i) data from 53 African countries for the period 2000-2011 and (ii) interactive Generalised Method of Moments with forward orthogonal deviations. Findings- The following findings are established. First, thresholds of FDIgdp from which financial globalisation increases money supply are 20.50 and 16.00 for below- and above-median sub-samples of financial globalisation respectively. Second, FDIgdp thresholds from which financial globalisation increases banking system activity and financial system activity for below-median sub-samples of financial globalisation are 13.81 and 13.29 respectively. Third, for financial size, there is evidence of: (i) a positive threshold of 21.30 in the full sample and (ii) consistent increasing returns without a modifying threshold for the above-median sub-sample. Practical implications- Evidence of a positive threshold implies that while the initial effect of financial globalisation on financial development is negative, there is a positive marginal effect, such that at a certain level of FDIgdp (or threshold), the overall effect of financial globalisation on the given financial development dynamic becomes positive. It follows that financial globalisation is both negative and positive for financial development, with a U-shaped relationship. Therefore the appropriate role of policy should neither be to stem the tide of capital flows nor to encourage them, but to understand what levels or thresholds of capital flows are required to benefit domestic financial development. Originality/value- We have extended the debate on initial or threshold conditions for the financial development benefits from financial globalisation by providing policy makers with levels of FDI (as percentage of GDP) that are required to start materialising financial development benefits from financial globalisation.

210 citations