Zobrazeno 1 - 10 of 19 pro vyhledávání: '"Kaouther Toumi"'
2
Shari’ah Governance Quality and Environmental, Social and Governance Performance in Islamic Banks: A Cross-Country Evidence
Autor: Yossra Boudawara, Kaouther Toumi, Amira Wannes, Khaled Hussainey
Publikováno v: SSRN Electronic Journal.
PurposeThe paper aims to examine the impact of Shari'ah governance quality on environmental, social and governance (ESG) performance in Islamic banks.Design/methodology/approachThe study's sample consists of 66 Islamic banks from 14 countries over 20
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::48330723cd5071afbd9f7451ccc9415b
https://doi.org/10.2139/ssrn.4402181
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3
L’investissement éthique : origines, concepts et pratiques. Cas de l’investissement socialement responsable et de l’investissement Shari’ah compatible
Autor: Kamel Laaradh, Ezzedine Ghlamallah, Kaouther TOUMI
Publikováno v: Mutations sociétales et organisations
Angèle RENAUD, Yohan BERNARD, Adrien BONACHE, Kirsten BURKHARDT et Jérémy VIGNAL. Mutations sociétales et organisations, EMS Management & Sociétés, A paraître
HAL
International audience; Lorsqu’elle est associée à la finance, l’éthique renvoie à l’introduction de nouveaux critères dans la pratique financière autres que la simple rentabilité financière. Ainsi, l’investissement éthique place les
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::22f293c0f6543db6833001fb5e6546de
https://hal.science/hal-03825973
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5
Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks
Autor: Kaouther Toumi, Serge Agbodjo, Khaled Hussainey
Publikováno v: Journal of applied accounting research
Journal of applied accounting research, Emerald, 2020, 22 (1), pp.168-193. ⟨10.1108/JAAR-05-2020-0090⟩
Agbodjo, S, Toumi, K & Hussainey, K 2020, ' Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks ', Journal of Applied Accounting Research . https://doi.org/10.1108/JAAR-05-2020-0090
PurposeThe purpose of this study is to investigate the value relevance of accounting information for Islamic, conventional and hybrid banks. It also investigates the moderation impact of IFRS adoption and AAOIFI mandatory adoption on value relevance
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::94506e2c633bf0c0b83fc9510f85aacc
https://hal.archives-ouvertes.fr/hal-03175802
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6
Réflexions théoriques autour de la gouvernance dans les banques Islamiques
Autor: Kaouther TOUMI
Publikováno v: HAL
The article's objective is to understand the mechanisms of Shariah governance in Islamic banks and to insert them in the framework of the classical theories of governance. The governance of Islamic banks is original due to its organizational specific
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::23ac3af373b879f5b5a5a538a3ca1d7b
https://hal.archives-ouvertes.fr/hal-03561587
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8
Islamic ethics, capital structure and profitability of banks; what makes Islamic banks different?
Autor: Kaouther Toumi
Publikováno v: International Journal of Islamic and Middle Eastern Finance and Management
International Journal of Islamic and Middle Eastern Finance and Management, 2019, 13 (1), pp.116-134. ⟨10.1108/IMEFM-05-2016-0061⟩
Purpose The paper aims to investigate whether the Islamic banks (IBs) and the conventional banks (CBs) could be distinguished from one another on the basis of their capital structure, profitability and their respective determinants with using a multi
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e32f9bf408afc7f9d0298b68430b33de
https://hal.archives-ouvertes.fr/hal-03175804
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9
Measurement of the displaced commercial risk in Islamic Banks
Autor: Kaouther Toumi, Jean-Laurent Viviani, Zeinab Chayeh
Publikováno v: Quarterly Review of Economics and Finance
Quarterly Review of Economics and Finance, Elsevier, 2018, 〈10.1016/j.qref.2018.03.001〉
Quarterly Review of Economics and Finance, Elsevier, 2019, 74, pp.18-31. ⟨10.1016/j.qref.2018.03.001⟩
Quarterly Review of Economics and Finance, 2019, 74, pp.18-31. ⟨10.1016/j.qref.2018.03.001⟩
International audience; Highlights We identify the displaced commercial risk DCR exposure of Islamic banks. We identify the scenarios of displaced commercial risk exposure to compute the DCR Profits and Losses to Islamic banks shareholders. Scenarios
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c62d0bf2186800f4bc9f6c5f41344618
https://halshs.archives-ouvertes.fr/halshs-01806496
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10
Alternative Financial Decision Principles: Theoretical Foundations of Islamic Banks’ Capital Structure
Autor: Jean-Laurent Viviani, Kaouther Toumi, Waël Louhichi
Publikováno v: Recent developments in alternative finance empirical assessments and economic
Barnett W., Jawadi F. Recent developments in alternative finance empirical assessments and economic, 22, Emerald Group Publishing Limited, pp.157-172, 2012, International Symposia in Economic Theory and Econometrics, 978-1-78190-399-5. ⟨10.1108/S1571-0386(2012)0000022013⟩
Purpose – The aim of this chapter is to analyse consequences of the consideration of ethical principles in the financial decisions process of banks. More specifically, we study how the consideration of shariah principles could affect the capital st
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4df76a39425713b47398b6692651f5dc
https://doi.org/10.1108/s1571-0386(2012)0000022013
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