Tawhid Chtioui

Tawhid Chtioui
emlyon business school | EMLYON · Casablanca Campus

PhD

About

41
Publications
27,343
Reads
How we measure 'reads'
A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Learn more
971
Citations

Publications

Publications (41)
Article
We investigate the effect of board (audit committee) gender diversity on audit fees in the French context. We also examine whether the relationship between the proportion of female directors and audit fees is moderated by the enactment of the gender quota law in 2011. We use the system GMM estimation approach on a matched sample of French firms lis...
Article
In this paper, we examine the extent to which the appointment of employees to the board of directors influences market perceptions of environmental, social and govern-ance (ESG) performance. Using a sample of French firms listed on the SBF 120 index from 2007 to 2017, we find that investors react positively to ESG performance but negatively to the...
Article
Full-text available
We evaluate the relationship between the appointment of women to CEO or Chair positions and firm performance, and shed light on the differences between family and nonfamily firms. By using a propensity score matching approach on a sample of 394 French firms over the period 2001-2010, we find major discordances between women’s leadership style and f...
Article
This study empirically investigates the impact of auditor gender on audit fees in a unique audit regulatory environment, namely France, where joint audit is mandatory by law. Apart from the fact that male and female auditor engagement partners have distinctive behaviors and style, the question also arises at to whether coordination problems between...
Article
Using a sample of 394 French firms for the period of 2001 to 2010, we study the relationship between female directorship and firms’ accounting (ROA and ROE) and market-based (Tobin's Q) performance. We find that female directorship significantly increases ROA and ROE, and significantly decreases Tobin's Q. We postulate that these relationships are...
Article
Full-text available
We apply the system GMM regression estimation approach to a matched sample of French firms listed on Euronext Paris during the period 2001–2010 in order to investigate the relationship between female directors and earnings management by considering their specific (statutory and demographic) attributes. We first find that the presence of female dire...
Article
We investigate the moderating role of family involvement in the relationship between corporate social responsibility (CSR) reporting and firm market value using a longitudinal archival data set in the French context. Our empirical results show that family firms report less information on their CSR duties than do nonfamily firms. However, market-bas...
Article
In this paper, we focus on voluntary corporate social responsibility (CSR) disclosure, and we test the extent to which the value relevance of CSR reporting is affected by the appointment of female directors. Using a sample of French listed companies belonging to the SBF 120 index from 2001 to 2011, we control for differences in firm characteristics...
Article
We apply the system GMM regression estimation approach to a matched sample of French firms listed on Euronext Paris during the period 2001-2010 in order to investigate the relationship between female directors and earnings management by considering their specific (statutory and demographic) attributes. We first find that the presence of female dire...
Article
This study investigates complementarities between components of the organizational design of franchising networks. We examine three components of governance, rarely distinguished as such in previous studies involving franchising: allocation of decision rights, performance measurement and incentives. We also analyze interdependencies between these v...
Article
Full-text available
The study aims to explain the determinants of banks’ choices of location of overseas activities and of market-entry mode (subsidiary, branch and representative office). Location of overseas activities and market-entry mode are considered as simultaneously determined. The determinants are based on the factors associated with the characteristics of t...
Working Paper
We test the relationship between the disclosure of corporate social information and firm performance according to whether the firm has female board members or not. The challenge of CSR reporting is to minimize stakeholder skepticism. Gender diversity, as an important part of corporate governance, may be used by stakeholders to assess the firm’s soc...
Article
Full-text available
Purpose – The purpose of this paper is to analyze the moderating effect of corporate governance and ownership features in lessening earnings management practices in a free cash flow (FCF) situation. A simultaneous equations model is developed to address endogeneity of the FCF variable. The Hausman test indicates that 3SLS is better specified than t...
Article
Full-text available
We investigate the impact of R&D narrative disclosure on the market value of equity for a sample of French companies during the period 2000–2004. Using 3SLS estimation on a panel data of 98 French firms, we find, ceteris paribus, positive (but insignificant) association between R&D voluntary disclosure and the market value of equity. Both R&D inten...
Article
The use of ICT as a means of control in franchise networks Our paper examines the use of ICT as a control device in franchise networks. The results of a survey conducted among 90 French franchise owned by forty networks, stipulate that the deployment of ICT for franchisees control purposes is indicative of a potential strengthening both in terms of...
Book
Cette recherche vise à améliorer notre compréhension de la communication dans le cadre du processus de contrôle de gestion à travers la proposition d’un modèle de mesure. Ce livre apporte une première représentation modélisée fondée sur une démarche de recherche en trois étapes : une première phase empirique exploratoire à travers un processus Delp...
Article
Full-text available
With the recent economic and financial crisis and other excesses working as catalysts, corporate governance, regulation and internal control have become inescapable topics in our present day society. Despite the introduction of new rules and the strengthening of the existing control bodies, new events could shake the global economy and call into qu...
Article
Full-text available
Enterprise Resource Planning (ERP) systems have currently become tools that enable organizations to standardize business processes. They offer rich functionalities based on best practices. The purpose of this chapter is to study the impact of this standardization on organizations with reference to the different theoretical hypotheses linked to the...
Article
Basing on an empirical study conducted on four companies (Airports of Paris, France Telecom, Pechiney and L’Oréal) and an hybrid investigation(observations / theories), the authors of this paper try to know if the introduction of an ERP in companies engenders changes in the work of themanagement controllers. And if it is the case, in which directio...
Article
Full-text available
En se fondant sur la mesure comme fil directeur méthodologique, cette recherche montre l'interet d'une approche communicationnelle pour une meilleure compréhension du processus de contrôle de gestion. Pour ce faire, nous avons conduit une démarche de recherche en trois étapes : Une première phase empirique exploratoire a été menée, à travers un pro...
Article
Using a set of published management control papers and their bibliographic citations, this study scrutinizes the knowledge structure of French management control research. Specifically, this paper vets the impact of the different types of publications, the extent of use of classic and non-accounting literature as well as the impact of foreign and F...
Article
Full-text available
Partant de l'importance de la communication pour le contr�le de gestion, et de l'int�r�t pour les managers et les contr�leurs de gestion de disposer d'un instrument qui permet d'avoir une meilleure analyse de la situation communicationnelle, cette recherche propose les fondements d'un mod�le de mesure de la communication pour le contr�le de gestion...
Article
Full-text available
La communication correspond actuellement à une préoccupation majeure du management, pourtant elle ne se traduit pas souvent dans la recherche en contrôle de gestion. Ceci peut être dû à l'une des deux raisons suivantes. D'une part, il semble que l'apparence première de simplicité du lien entre contrôle de gestion et communication s'accompagne d'une...
Article
In this paper, we present the first results of a bibliometric analysis of 7231 references cited in 191 articles published in the « Comptabilité-Contrôle-Audit » French review between 1995 and 2004. Citation and co-citation techniques are used to draw a knowledge structure of the accounting research.
Article
The Enterprise Resources Planning (ERP) knows a real success in companies and their implementation causes a change in their management information system and especially a reconsideration of management procedures within the organization. Henceforth, the ERP systems are considered as tools of normalization and standardization of multinational firm’s...
Article
Full-text available
Dans cet article, nous pr�sentons les premiers r�sultats de l'�tude bibliom�trique de 7231 r�f�rences cit�es dans 191 articles publi�s dans la revue CCA entre 1995 et 2004. Des analyses de citations et de co-citations ont �t� men�es afin de d�gager une structure objective des connaissances de la recherche en � comptabilit�, contr�le, audit �.
Article
Full-text available
Dans cet article, nous présentons les premiers résultats de l’étude bibliométrique de 7231 références citées dans 191 articles publiés dans la revue CCA entre 1995 et 2004. Des analyses de citations et de co-citations ont été menées afin de dégager une structure objective des connaissances de la recherche en « comptabilité, contrôle, audit ».
Article
La communication correspond à une préoccupation majeure du management, pourtant elle ne se traduit pas souvent dans la recherche en contrôle de gestion. Ceci peut être dû à l'une des deux raisons suivantes. D'une part, il semble que l'apparence première de simplicité du lien entre contrôle de gestion et communication s'accompagne d'une certaine inc...
Article
ERP systems have currently become tools that enable organizations to standardize business processes. They offer rich functionalities based on best practices. The purpose of this paper is to study the impact of this standardisation on organizations with reference to the different theoretical hypotheses linked to the relation IT/ organizational chang...
Article
Full-text available
Les ERP sont d�sormais des outils de normalisation, de standardisation des processus de gestion. Ils proposent des fonctionnalit�s riches, fond�es sur les meilleures pratiques. Cet article propose d'�tudier les effets d'une telle � normalisation � sur les Organisations en se r�f�rant aux diff�rentes probl�matiques th�oriques du rapport NTIC / chang...

Network

Cited By

Projects

Project (1)
Project
1) CSR reporting and firm value: The moderating role of governance 2) Substitution between governance and CSR assurance. 3) Governance and CSR performance