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Kaouther Toumi

27
Documents

Publications

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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, inPress
Journal articles hal-03925935v1
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Islamic Corporate Governance Quality and Value Relevance of Accounting Information in Islamic Banks

Kaouther Toumi , Amal Hamrouni
Journal of Financial Reporting and Accounting, inPress
Journal articles hal-04140684v1
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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, In press
Journal articles hal-04186260v2
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Réflexions théoriques autour de la gouvernance dans les banques Islamiques

Kaouther Toumi
Researches and Applications in Islamic Finance, 2022, 6 (2), pp.238-252
Journal articles 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⟩
Journal articles hal-03175802v1
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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⟩
Journal articles 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⟩
Journal articles 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⟩
Journal articles 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
Journal articles halshs-00869903v1

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, EMS Management & Sociétés, pp.163-176, A paraître, Questions de société, 978-2-37687-776-9
Book sections hal-03825973v1

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, Questions de société (ISSN 1777-439X), Éditions EMS, pp.163-170, 2023, 978-2-37687-776-9
Book sections hal-04208110v1
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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., World Scientific, 2021, 978-1800612419. ⟨10.2139/ssrn.2868780⟩
Book sections 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⟩
Book sections 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⟩
Book sections halshs-00658395v1

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, pp.325-347, 2011, Critical Studies on Corporate Responsibility, Governance and Sustainability, ⟨10.1108/S2043-9059(2011)0000002021⟩
Book sections hal-03925978v1

A comparison of leverage and profitability between Islamic and conventional banks

Kaouther Toumi , Jean Viviani , Lotfi Belkacem
Financial Crisis and Governance. Cambridge Scholars Publishing, pp.856-867, 2011
Book sections hal-03608589v1

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

Kaouther Toumi , Mikael Akimowicz , Rania Chaabane , Nabil Ghalleb
36 th Annual Conference of the Society for the Advancement of Socio-Economics, Jun 2024, Limerick (Ireland),, Ireland
Conference papers hal-04636785v1
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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
Conference papers hal-04619725v1

Entrepreneurship Development Programs, Economic Empowerment, and Political Empowerment: Empirical Evidence from Rural Northwestern Tunisia

Kaouther Toumi , Nabil Ghalleb
Society for the Advancement of Socio-Economics SASE, 33nd Annual Conference, Jul 2021, Virtual, France
Conference papers hal-03925947v1

Centralised Shari’ah Governance Model and Shari’ah Governance Quality as the Determinants of Shari’ah Non-Compliant Income

Kaouther Toumi , Amira Wannes , Mehmet Asutay
Society for the advancement of Socio-Economics SASE 32nd annual conference., Jul 2020, Virtual, France
Conference papers hal-03925943v1

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

Serge Agbodjo , Kaouther Toumi
39eme Congrès de l'AFC, Association Francophone de comptabilité, May 2018, Nantes, France
Conference papers hal-04099189v1
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The determinants of bank profitability, does Islamic ethics perspective matter ? A comprehensive study on Islamic banks vs. Conventional ones

Kaouther Toumi Lajimi , Rana El Bahsh , Serge Agbodjo
34th International Conference of AFFI, Université grenoble Alpes; CERAG Research Center; IUT de Valence, May 2017, Valence, France
Conference papers hal-04109833v1

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
Conference papers 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, Centre for Excellence in Islamic Finance (CEIF), Institute of Management Sciences and Durham Centre for Islamic Economics and Finance, Durham University Business School (DUBS), Jul 2016, Durham (GB), United Kingdom
Conference papers 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, Islamic Development Bank Group and The European Association for Islamic Economics, Banking and Finance, Oct 2016, Sarajevo, Bosnia and Herzegovina
Conference papers halshs-04245826v1

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
Conference papers hal-04245798v1
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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 : ⟩
Theses tel-01346916v1