Kaouther Toumi

Identifiants chercheurs

IdHAL :

kaouther-toumi

ORCID :

0000-0002-1765-679X

IdRef :

16058163X

Publications

Article dans une revue (11)

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
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
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
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
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
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
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

Communication dans un congrès (18)

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
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
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
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
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
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 The 10th Kyoto-Durham international workshop on Islamic Economic and Finance., Aug 2016, Durham (GB), United Kingdom Communication dans un congrès halshs-04274108v1
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

N°spécial de revue/special issue (2)

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

Ouvrages (1)

[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 d'ouvrage (6)

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
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
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 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
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

Thèse (1)

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