Mohamed Chakib Kolsi

University of Sfax - High Institute of Business Studies Sfax Tunisia

Assistant Professor of Accounting

Sfax

Tunisia

SCHOLARLY PAPERS

9

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Scholarly Papers (9)

1.

The Pricing of Discretionary Accruals: Evidence from the Canadian Stock Market

Posted: 26 Aug 2004
Mohamed Chakib Kolsi and Hamadi Matoussi
University of Sfax - High Institute of Business Studies Sfax Tunisia and University of Manouba - Gestion

Abstract:

Discretionary accruals, efficient capital markets, firm performance

2.

Use of Non-Financial Performance Measures in Managers’ Compensation Contracts as Earnings Management Constraints

The IUP Journal of Organizational Behavior, Vol. XII, No. 2, April 2013, pp. 51-66
Posted: 13 Jun 2013
Mohamed Chakib Kolsi, Amine Koubaa and Khamoussi Halioui
University of Sfax - High Institute of Business Studies Sfax Tunisia, Independent and Independent

Abstract:

3.

The Determinants of Corporate Voluntary Disclosure: Evidence from the Tunisian Capital Market

The IUP Journal of Accounting Research & Audit Practices, Vol. XI, No. 4, pp. 49-68, October 2012
Posted: 05 Dec 2012
Mohamed Chakib Kolsi
University of Sfax - High Institute of Business Studies Sfax Tunisia

Abstract:

4.

The Impact of Corporate Governance Mechanisms on Audit Quality: Evidence from Tunisia

The IUP Journal of Corporate Governance, Vol. XI, No. 3, July 2012, pp. 48-70
Posted: 10 Nov 2012
Mohamed Chakib Kolsi, Makni Ikbel and Habib Affes
University of Sfax - High Institute of Business Studies Sfax Tunisia, University of Sfax - Faculty of Economics and Management of Sfax and University of Sfax - Faculté des Sciences Economiques et de Gestion de Sfax

Abstract:

5.

Do Managers Use Securitisation Gains for Real Manipulation Purposes?

The International Journal of Managerial and Financial Accounting , 2012
Posted: 10 Mar 2012
Mohamed Chakib Kolsi
University of Sfax - High Institute of Business Studies Sfax Tunisia

Abstract:

securitisation gains, discretionary accruals, real manipulation

6.

Securitization Transactions, Real Manipulation and Stock Market Valuation

International Journal of Accounting and Finance, 2011
Posted: 10 Dec 2011
Mohamed Chakib Kolsi
University of Sfax - High Institute of Business Studies Sfax Tunisia

Abstract:

securitization gains,discretionary accruals, real manipulation, firm value

7.

The Use of Non Financial Performance Measures in Managers’ Compensation Contracts as Earnings Management Constraints

Posted: 05 Jan 2011
Amine Koubaa, Mohamed Chakib Kolsi and Khamoussi Halioui
Independent, University of Sfax - High Institute of Business Studies Sfax Tunisia and Independent

Abstract:

Non-financial performance measures, Earnings management constraints, Executive compensation discretionary accruals

8.

The Interaction between Accruals Management and Financial Engineering with Special Purpose Entities

Posted: 06 Mar 2006
Mohamed Chakib Kolsi and Hamadi Matoussi
University of Sfax - High Institute of Business Studies Sfax Tunisia and University of Manouba - Gestion

Abstract:

Opportunistic Special Purpose Entities, discretionary accruals, earnings management, firm value

9.

Do Firms use Financial Engineering to Manage their Reported Earnings?

Posted: 26 May 2005
Mohamed Chakib Kolsi and Hamadi Matoussi
University of Sfax - High Institute of Business Studies Sfax Tunisia and University of Manouba - Gestion

Abstract:

Financial engineering, securitization, defeasance, earnings management, disclosure quality, firm value