Picture of Anis Maaloul


Publications & Presentations

This section shows the documents (if any) that are available in R-libre, TELUQ's open access research publication repository.

Journal articles (refereed)

Maaloul, Anis (2023). Did the Adoption of BEPS Country-by-Country Reporting Affect Multinational Tax Avoidance? Evidence from Canada. Canadian Tax Journal / Revue fiscale canadienne, 71 (4), 1007-49. https://doi.org/10.32721/ctj.2023.71.4.maaloul

Maaloul, Anis, & Wegener, Matthew (2022). Mandatory Versus Voluntary GHG Emissions Disclosures and Credit Risk. Social and Environmental Accountability Journal, 42 (1-2), 63-92. https://doi.org/10.1080/0969160X.2021.2018001

Maaloul, Anis; Zéghal, Daniel; Ben Amar, Walid, & Mansour, Sari (2021). The effect of environmental, social, and governance (ESG) performance and disclosure on cost of debt: The mediating effect of corporate reputation. Corporate Reputation Review. https://doi.org/10.1057/s41299-021-00130-8

Maaloul, Anis (2020). L’efficacité des mécanismes de tarification du carbone dans le monde : qu’avons-nous appris?. Revue de planification fiscale et financière, 40 (3), 421-444.

Makni, Yosra; Maaloul, Anis, & Dabbebi, Rabeb (2019). The determinants of tax-haven use: evidence from Canada. Journal of Applied Accounting Research, 21 (1), 142-162. https://doi.org/10.1108/JAAR-01-2019-0014

Maaloul, Anis (2018). The effect of greenhouse gas emissions on cost of debt: Evidence from Canadian firms. Corporate Social Responsibility and Environmental Management, 25 (6), 1407-1415. https://doi.org/10.1002/csr.1662

Maaloul, Anis; Chakroun, Raïda, & Yahyaoui, Sabrine (2018). The effect of political connections on companies’ performance and value: Evidence from Tunisian companies after the revolution. Journal of Accounting in Emerging Economies, 8 (2), 185-204. https://doi.org/10.1108/JAEE-12-2016-0105

Maaloul, Anis; Ben Amar, Walid, & Zeghal, Daniel (2016). Voluntary disclosure of intangibles and analysts’ earnings forecasts and recommendations. Journal of Applied Accounting Research, 17 (4), 421-439. https://doi.org/10.1108/JAAR-10-2014-0105

Zéghal, Daniel, & Maaloul, Anis (2010). Analysing value added as an indicator of intellectual capital and its consequences on company performance. Journal of Intellectual Capital, 11 (1), 39-60. https://doi.org/10.1108/14691931011013325

Zéghal, Daniel, & Maaloul, Anis (2011). The accounting treatment of intangibles – A critical review of the literature. Accounting Forum, 35, 262-274. https://doi.org/10.1016/j.accfor.2011.04.003

Maaloul, Anis, & Zéghal, Daniel (2015). Financial statement informativeness and intellectual capital disclosure: An empirical analysis. Journal of Financial Reporting and Accounting, 13 (1), 66 - 90. https://doi.org/10.1108/JFRA-04-2014-0023

Maaloul, Anis, & Zéghal, Daniel (2015). Analyse du contenu informatif de la divulgation des informations sur le capital immatériel : le cas des entreprises américaines. Management international, 19 (3), 201-216.