Kaouther Toumi

39
Documents
Identifiants chercheurs

Publications

Publications

Does ESG reporting truly align with carbon performance? New evidence from the dual banking sector in emerging markets

Yunice Karina Tumewang , Esraa Esam Alharasis , Kaouther Toumi

Sustainability Accounting, Management and Policy Journal, 2025, ⟨10.1108/SAMPJ-07-2024-0737⟩

Article dans une revue hal-05307789v1
Deposit thumbnail

Farmers empowerment? Connecting agricultural entrepreneurship to citizen participation in a post-revolution rural context

Kaouther Toumi , Mikael Akimowicz , Rania Chaabane , Nabil Ghalleb

Journal of Entrepreneurship in Emerging Economies, 2025, pp.1-37. ⟨10.1108/JEEE-10-2024-0482⟩

Article dans une revue hal-05451882v1
Deposit thumbnail

The Moderation Effect of Entrepreneurship Development Programs on the Economic and Political Empowerment Association. Empirical Evidence from Post-revolution rural Tunisia

Kaouther Toumi , Nabil Ghalleb , Mikael Akimowicz

Journal of Entrepreneurship in Emerging Economies, 2024, 16 (6), pp.1657-1687. ⟨10.1108/JEEE-10-2022-0326⟩

Article dans une revue hal-04186260v2
Deposit thumbnail

Islamic corporate governance quality and value relevance of accounting information in Islamic banks

Kaouther Toumi , Amal Hamrouni

Journal of Financial Reporting and Accounting, In press, ⟨10.1108/JFRA-04-2023-0183⟩

Article dans une revue hal-04140684v1
Deposit thumbnail

Shari’ah Governance Quality and Environmental, Social and Governance Performance in Islamic Banks. A Cross-Country Evidence.

Yossra Boudawara , Kaouther Toumi , Amira Wannes , Khaled Hussainey

Journal of applied accounting research, In press, 24 (5), pp.1004-1026. ⟨10.1108/JAAR-08-2022-0208⟩

Article dans une revue hal-03925935v1
Deposit thumbnail

Réflexions théoriques autour de la gouvernance Shariah’ique dans les banques Islamiques

Kaouther Toumi

Researches and Applications in Islamic Finance, 2022, 6 (2), pp.238-252. ⟨10.48394/IMIST.PRSM/rafi-v6i2.32877⟩

Article dans une revue hal-03561587v2

Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks

Serge Agbodjo , Kaouther Toumi , Khaled Hussainey

Journal of applied accounting research, 2020, 22 (1), pp.168-193. ⟨10.1108/JAAR-05-2020-0090⟩

Article dans une revue hal-03175802v1
Deposit thumbnail

Measurement of the displaced commercial risk in Islamic banks

Kaouther Toumi , Jean-Laurent Viviani , Zeinab Chayeh

Quarterly Review of Economics and Finance, 2019, 74, pp.18-31. ⟨10.1016/j.qref.2018.03.001⟩

Article dans une revue halshs-01806496v1

Islamic ethics, capital structure and profitability of banks; what makes Islamic banks different?

Kaouther Toumi

International Journal of Islamic and Middle Eastern Finance and Management, 2019, 13 (1), pp.116-134. ⟨10.1108/IMEFM-05-2016-0061⟩

Article dans une revue hal-03175804v1

Le risque lié aux comptes d'investissement participatifs : un risque propre aux banques islamiques

Kaouther Toumi , Jean-Laurent Viviani

La Revue des Sciences de Gestion, 2013, 2013/1-2 (259-260), pp.131 à 142. ⟨10.3917/rsg.259.0131⟩

Article dans une revue hal-03925975v1

Le risque lié aux comptes d'investissement participatifs : un risque propre aux banques islamiques

Kaouther Toumi , Jean-Laurent Viviani

Sciences de Gestion, 2013, 2013/1-2 (259-260), pp.131-142

Article dans une revue halshs-00869903v1

Entrepreneuriat agricole et participation citoyenne en Tunisiepost-révolutionnaire : Quels enjeux pour l’empowerment des agriculteurs ?

Kaouther Toumi , Mikael Akimowicz , Rania Chaabane , Nabil Ghalleb

14ème colloque de l’Association Internationale de Recherche en Management Public, « Le management public social et intégré: entre tradition et innovation », Association internationale de recherche en management public, Jun 2025, Versailles / St Quentin en Yvelines, France

Communication dans un congrès hal-05171534v1

Farmers Empowerment? Connecting Agricultural Entrepreneurship to Citizen Participation in Post-Revolution Rural Tunisia

Kaouther Toumi , Mikael Akimowicz , Rania Chaabane , Nabil Ghalleb

36th annual conference of the Society for the Advancement of Socio-Economics (SASE 2024), Jun 2024, Limerick, Ireland

Communication dans un congrès hal-04636785v1
Deposit thumbnail

Favoriser l'entrepreneuriat ? De l'autonomie économique à la participation citoyenne à travers l'investissement agricole. Cas de la Tunisie rurale post-révolution.

Mikaël Akimowicz , Kaouther Toumi , Rania Chaabane , Nabil Ghalleb

Congrès National de la Recherche des IUT, Université de Haute-Alsace (UHA) Mulhouse - Colmar [Université de Haute-Alsace (UHA)], Mar 2024, Mulhouse, France

Communication dans un congrès hal-04619725v1

Islamic corporate governance and value relevance of accounting information: do external and internal Shari'ah governance matter?

Kaouther Toumi , Amal Hamrouni

3rd Accounting and accountability in emerging economies conference, Southampton business school, Jul 2023, Southampton, United Kingdom

Communication dans un congrès hal-04817614v1

Shariah governance quality and environnemental, social, and governance performance in Islamic banks

Yossra Boudawara , Kaouther Toumi , Amira Wannes , Khaled Hussainey

11th African Accounting and Finance Association Conference (AAFA 2022), Sep 2022, Caire, Egypt

Communication dans un congrès hal-04817605v1

Shari’ah Governance Quality and Environmental, Social and Governance Performance in Islamic Banks

Yossra Boudawara , Kaouther Toumi , Amira Wannes , Khaled Hussainey

International conference "UN sustainable development goals, greenwashing, and sustainability practices, where do we stand?", Portsmouth University, Sep 2022, Porstmouth, United Kingdom

Communication dans un congrès hal-04817632v1

Shariah Governance Quality and ESG Rating

Yossra Boudawara , Kaouther Toumi

33rd annual conference of the Society for the Advancement of Socio-Economics (SASE 2021) "After Covid? Critical Conjunctures and Contingent Pathways of Contemporary Capitalism", Jul 2021, Virtual, Germany

Communication dans un congrès hal-03925947v1

Is Political Empowerment Associated with Economic Empowerment? Evidence from Northern East Rural Tunisia

Kaouther Toumi , Nabil Ghalleb , Najma Azmat

32nd annual conference of Society for the Advancement of Socio-Economics (SASE2020) "Development Today: Accumulation, Surveillance, Redistribution", Jul 2020, Virtual, Netherlands

Communication dans un congrès hal-03925943v1

Shariah governance quality and Shariah compliance performance

Amira Wannes , Kaouther Toumi , Mehmet Asutay

Tunisia International Conference on Islamic Economics and Finance (TICIEF2019)"Islamic financial institutions: Risk management, financial engineering and financial stability ", Apr 2019, Hammamet, Tunisia

Communication dans un congrès hal-04817568v1

Shariah governance and Shariah compliance performance

Kaouther Toumi , Amira Wannes , Mehmet Asutay

31st annual conference of the Society for the Advancement of Socio-Economics (SASE 2019)"Fathomless Futures: Algorithmic and Imagined", The New School, Jun 2019, New York, United States

Communication dans un congrès hal-04817563v1

Relevance of banks accounting numbers: does Islamic ethical governance perspective matter?

Serge Agbodjo , Kaouther Toumi

39ème Congrès de l'association francophone de comptabilité, Association Francophone de comptabilité, May 2018, Nantes, France

Communication dans un congrès hal-04099189v1

Relevance of Banks Accounting Numbers: Does Islamic Ethical Governance Perspective Matter?

Kaouther Toumi , Serge Agbodjo

30th annual conference of the Society for the Advancement of Socio-Economics (SASE 2018) "Global Reordering: Prospects for Equality, Democracy and Justice", Doshisha University, Jun 2018, Kyoto, Japan

Communication dans un congrès hal-04817578v1

The determinants of bank profitability. Do islamic ethics perspective matter? A comparative study between Islamic banks and conventional ones.

Kaouther Toumi , Serge Agbodjo , Rana El Bahsh

29th annual conference of the Society for the Advancement of Socio-Economics (SASE 2017) "What's Next? Disruptive/Collaborative Economy or Business as Usual?", Lyon University, Jun 2017, Lyon, France

Communication dans un congrès hal-04817597v1
Deposit thumbnail

The determinants of bank profitability, do Islamic ethics perspective matter ? A comprehensive study on Islamic banks vs. conventional ones

Kaouther Toumi Lajimi , Rana El Bahsh , Serge Agbodjo

34ème conférence annuelle de l'association française de finance, Université grenoble Alpes, May 2017, Valence, France

Communication dans un congrès hal-04109833v1

How do ethical principles affect Islamic banks capital structure ? Corporate finance and regulatory approaches

Kaouther Toumi , Jean Laurent Viviani

The 7th annuel Gulf Research Meeting 2016, the workshop of exploring the dynamism of islamic finance in the GCC region, Gulf Research Centre Cambridge, Aug 2016, Cambridge Universtity, United Kingdom

Communication dans un congrès hal-04245798v1

The measurement of the displaced commercial risk in Islamic Banks

Kaouther Toumi , Jean-Laurent Viviani

The 10th Kyoto-Durham international workshop on Islamic Economic and Finance., Aug 2016, Durham (GB), United Kingdom

Communication dans un congrès halshs-04274108v1

How do ethical principles affect Islamic banks capital structure? Corporate finance and regulatory approaches

Kaouther Toumi , Jean-Laurent Viviani

International conference on Islamic finance, Islamic economic development and sustainability, Durham University Business School, Jul 2016, Durham, United Kingdom

Communication dans un congrès hal-04204981v1

The measurement of the displaced commercial risk in Islamic banks

Kaouther Toumi , Jean-Laurent Viviani , Zeinab Chayeh

The 7th International Conference on Islamic Banking and Finance "Risk Management, Regulation and Supervision", Islamic Research and Training Institute; The European Association for Islamic Economics, Banking and Finance, Oct 2016, Sarajevo, Bosnia and Herzegovina

Communication dans un congrès halshs-04245826v1

Islamic finance and sustainable development in the Anthropocene era

Kaouther Toumi , Khaled Hussainey , Tariqullah Khan

Sustainability Accounting, Management and Policy Journal, 2024

N°spécial de revue/special issue hal-04816506v1

Towards sustainable development goals SDGs: The potential of Islamic finance

Khoutem Benjedidia , Hichem Hamza , Kaouther Toumi , Mohamed Ghroubi

Journal of Chinese Economic and Business Studies, 2023

N°spécial de revue/special issue hal-04816593v1

[Impact islamic finance and sustainable development] التمويل الاسلامي المؤثر والتنمية المستدامة

Mohamed Ghroubi , Mounir Tlili , Kaouther Toumi , Khoutem Benjedidia

Laboratoire de recherche en économie et finance islamiques, Université Zitouna. Latrach Edition - Tunis, 2024, 978-9938-20-686-9

Ouvrages hal-04739535v1

Chapitre 10. L’investissement éthique : origines, concepts et pratiques. Cas de l’investissement socialement responsable et de l’investissement Shari’ah compatible

Kamel Laaradh , Ezzedine Ghlamallah , Kaouther Toumi

Mutations sociétales et organisations : Des repères théoriques et pratiques pour préparer les organisations au monde qui advient. Renaud, A., Bernard, Y., Bonache, A., Burkhardt-Bourgeois, K. et Vignal, J. (dir.),, Questions de société (ISSN 1777-439X), Éditions EMS, pp.163-170, 2023, 978-2-37687-776-9. ⟨10.3917/ems.renau.2023.01.0155.⟩

Chapitre d'ouvrage hal-04208110v1
Deposit thumbnail

Chapter 19: Banks’ Capital Structure Determinants: A Comparative Analysis Between Islamic and Conventional Banks Based on Corporate and Regulatory Approaches

Kaouther Toumi

Hidaya Al Lawati; Khaled Hussainey. Islamic Accounting and Finance: A Handbook., 06, WORLD SCIENTIFIC (EUROPE); WORLD SCIENTIFIC (EUROPE); World Scientific, pp.555-588, 2021, Transformations in Banking, Finance and Regulation, 978-1800612419. ⟨10.2139/ssrn.2868780⟩

Chapitre d'ouvrage hal-03547793v1

Alternative financial decision principles: Theoretical foundations of islamic banks capital structure

Kaouther Toumi , Waël Louhichi , Jean-Laurent Viviani

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⟩

Chapitre d'ouvrage halshs-00765913v1

Actual risk sharing measurement in Islamic Banks

Jean-Laurent Viviani , Kaouther Toumi , Lofti Belkacem

W. Sun, C. Louche, R. Pérez. Finance and sustainability: Towards a new paradigm? A post-crisis agenda (Critical studies on corporate responsibility, governance and sustainability, Volume 2), Emerald, pp.325-347, 2011, ⟨10.1108/S2043-9059(2011)0000002021⟩

Chapitre d'ouvrage halshs-00658395v1

A comparison of leverage and profitability between Islamic and conventional banks

Kaouther Toumi , Jean-Laurent Viviani , Lotfi Belkacem

M. Bellalah, O. Masood, J-L. Prigent (Ed). Financial Crisis and Governance, Cambridge Scholars Publishing, pp.856-867, 2011

Chapitre d'ouvrage hal-03608589v1

Actual risk sharing measurement in Islamic banks

Kaouther Toumi , Jean-Laurent Viviani , Lotfi Belkacem

Finance and Sustainability: Towards a New Paradigm? A Post-Crisis Agenda, 2, Emerald Group Publishing Limited; Emerald Group Publishing Limited, pp.325-347, 2011, Critical Studies on Corporate Responsibility, Governance and Sustainability, ⟨10.1108/S2043-9059(2011)0000002021⟩

Chapitre d'ouvrage hal-03925978v1
Deposit thumbnail

Structure de capital, profitabilité et risques des banques islamiques

Kaouther Toumi

Économie et finance quantitative [q-fin]. Université Montpellier 1 - France; Université de Sfax - Tunisie, 2011. Français. ⟨NNT : ⟩

Thèse tel-01346916v1