...Nozha Merzki; Mouna Ben Rejeb Purpose This paper aims to investigate the effect of banking activities diversification on earnings management practices and the effect of female directors on this relationship. Design/methodology/approach Based on a sample of 122 banks operating in Middle East...

...Mehdi Mili; Anis Khayati; Amira Khouaja Purpose Motivated by agency theory, this paper aims to explore the impact of bank diversification and bank independency on the likelihood of bank failure. The effects of corporate governance (ownership and board structures) are also examined. Design...

...Mohammad Alhadab; Thang Nguyen Purpose This study aims to examine the non-linear relationship between corporate diversification and real and accrual earnings management, using a sample of 5,659 US firm-year observations for 1,221 firms covering the period from 2001 to 2012. Design/methodology...

...Imen Khanchel El Mehdi; Souad Seboui Purpose The purpose of this paper is to find out whether corporate diversification provides a favourable environment for earnings management (agency conflicts hypothesis) or whether it mitigates this phenomenon (earnings volatility hypothesis). Design...

...Houda Ben Mhenni Haj Youssef; Lassad El Moubarki; Olfa Benouda Sioud Purpose The purpose of this paper is to analyse the impact of industrial diversification on the profitability of contrarian and momentum strategies. Design/methodology/approach Using monthly returns, the weighted relative...

...Diane Li; Jongdae Jin Purpose The purpose of this paper is to investigate the effect of diversification on returns of firms in chemical and oil industries. Design/methodology/approach In order to control for market effect, industry effect, and effects of endogenous variables of a sample firm...