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1-7 of 7
Keywords: MENA region
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Journal Articles
Audit fees in the mandatory joint audit setting: a comparative study between the European Union and the MENA region
Available to Purchase
Journal of Financial Reporting and Accounting 1–28.
Published: 16 February 2026
...Mohammed Ibrahem Ali Hassan; Katalin Borbely; Árpád Tóth Purpose This study aims to investigate audit fees for nonfinancial listed companies under mandatory joint audit regimes, comparing the effects of different joint audit pair compositions in France ( EU ) and Morocco ( MENA region). Design...
Journal Articles
ESG and bank stability in MENA region: examining the mediating role of income diversification
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Journal of Financial Reporting and Accounting 1–22.
Published: 08 January 2026
...Houda Sassi; Naima Lassoued Purpose This study aims to investigate the impact of environmental, social and governance ( ESG ) practices on bank stability in the MENA region and explore the mediating role of income diversification. Design/methodology/approach Based on a panel of 109 banks...
Journal Articles
Liquidity–credit risk dynamics and bank profitability: hybrid econometric and machine learning evidence from MENA
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Journal of Financial Reporting and Accounting 1–27.
Published: 24 October 2025
...Rojer Mousa; Julia Nabil; Ahmed Safty; Ibrahim Hassan; Yara Ibrahim Purpose This study aims to investigate the interplay between liquidity risk, credit risk and bank profitability in the Middle East and North Africa ( MENA ) region, a context marked by macroeconomic volatility and regulatory...
Journal Articles
The impact of financial assets’ classification according to IFRS 9 on firm value: the case of MENA region’s banks
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Journal of Financial Reporting and Accounting (2026) 24 (1): 66–96.
Published: 02 November 2023
... The study covers a sample of 55 listed banks in the Middle Eastern and North African (MENA) region. Data is collected for three years (2017–2019). Findings The findings show that banks’ value is not impacted by IFRS 9 adoption but by financial assets’ classification. Firm value is positively affected...
Journal Articles
The moderating role of CEO overconfidence on debt maturity decisions: evidence from the MENA region
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Journal of Financial Reporting and Accounting (2025) 23 (5): 2170–2190.
Published: 04 July 2023
... to the literature lies in exploring how managerial overconfidence moderates the agency conflict between shareholders and debtholders in MENA region firms, which has received minimal attention in previous studies. This study expands the knowledge of the impact of managerial overconfidence on emerging economies...
Journal Articles
Impact of mandatory IFRS adoption on foreign direct investment: the moderating role of conflict of interest regulation
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Journal of Financial Reporting and Accounting (2025) 23 (3): 936–958.
Published: 02 March 2023
... and CIR do not have a significant effect on FDI inflows in MENA region; however, their interaction has a positive and significant effect on FDI inflows. This implies that more development of CIR enhances the impact that mandatory of IFRS adoption has on FDI inflows. Practical implications This study...
Journal Articles
Web-based disclosure and the cost of debt: MENA countries evidence
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Journal of Financial Reporting and Accounting (2020) 18 (3): 533–561.
Published: 27 May 2020
...Henda Abdi; Mohamed Ali Brahim Omri Purpose The aim of this study is to investigate the effect of web - based disclosure on the cost of debt for the MENA region setting. Design/methodology/approach The sample of this paper consists of 237 MENA listed non-financial companies for the year 2017...
