Omrane Guedhami
Biographic Data
| ID | 9460641 |
|---|---|
| NAME | Omrane Guedhami |
| GIVEN NAMES | Omrane |
| FAMILY NAME | Guedhami |
| SIGNATURE | GUEDHAMI O |
| AFFILIATIONS | University of South Carolina |
| ORCID | 0000-0002-3945-8313 |
| VERIFIED | Yes |
| TOTAL WORKS | 11 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 10 |
| EDITOR COUNT | 1 |
| FIRST PUBLICATION YEAR | 2019 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 0 |
Tax avoidance and ESG disclosure mandates
This paper examines how regulations mandating environmental, social, and governance (ESG) disclosure affect corporate tax behavior. Using a difference-in-differences analysis on a sample of firms from 48 countries, we find that ESG disclosure mandates lead to significant reductions in tax avoidance, with stronger effects for mandates that include tax-relevant provisions. We identify increases in ESG information transparency and improvements in fi…
Redefining Purpose
Business Roundtable (BRT) firms have faced intense scrutiny from investors, media, and the public following their 2019 “Statement on the Purpose of a Corporation,” which marked a shift from shareholder‐centric governance to a stakeholder‐focused approach. This shift has sparked debate over whether BRT firms are genuinely committed to social responsibility or merely using it as a branding strategy without implementing meaningful changes. This pape…
Corporate Governance, Organizational Ethics, and Prevention Strategies Against Financial Crime
Do foreign institutional shareholders affect international debt contracting? Evidence from Yankee bond covenants
Economic impact of Covid-19 across national boundaries
Event studies in international finance research
Bringing Excitement to Empirical Business Ethics Research
To commemorate 40 years since the founding of the Journal of Business Ethics, the editors-in-chief of the journal have invited the editors to provide commentaries on the future of business ethics. This essay comprises a selection of commentaries aimed at creating dialog around the theme Bringing Excitement to Empirical Business Ethics Research (inspired by the title of the commentary by Babalola and van Gils). These editors, considering the diver…
The dark side of globalization
Political corporate social responsibility
Institutional investment horizons and firm valuation around the world
Islamic banking
The last two decades have witnessed a tremendous global growth in Islamic finance and banking, mainly prompted by the global financial crisis. This growth has been accompanied by an increasing interest among researchers, policymakers, managers of financial institutions, and the public about the functionalities of the Islamic banking system and how it differs from conventional banking. Against this backdrop, we start this chapter with an overview …
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Islamic banking
The last two decades have witnessed a tremendous global growth in Islamic finance and banking, mainly prompted by the global financial crisis. This growth has been accompanied by an increasing interest among researchers, policymakers, managers of financial institutions, and the public about the functionalities of the Islamic banking system and how it differs from conventional banking. Against this backdrop, we start this chapter with an overview …
Institutional investment horizons and firm valuation around the world
Bringing Excitement to Empirical Business Ethics Research
To commemorate 40 years since the founding of the Journal of Business Ethics, the editors-in-chief of the journal have invited the editors to provide commentaries on the future of business ethics. This essay comprises a selection of commentaries aimed at creating dialog around the theme Bringing Excitement to Empirical Business Ethics Research (inspired by the title of the commentary by Babalola and van Gils). These editors, considering the diver…
The dark side of globalization
Political corporate social responsibility
Economic impact of Covid-19 across national boundaries
Event studies in international finance research
Do foreign institutional shareholders affect international debt contracting? Evidence from Yankee bond covenants
Corporate Governance, Organizational Ethics, and Prevention Strategies Against Financial Crime
Tax avoidance and ESG disclosure mandates
This paper examines how regulations mandating environmental, social, and governance (ESG) disclosure affect corporate tax behavior. Using a difference-in-differences analysis on a sample of firms from 48 countries, we find that ESG disclosure mandates lead to significant reductions in tax avoidance, with stronger effects for mandates that include tax-relevant provisions. We identify increases in ESG information transparency and improvements in fi…
Redefining Purpose
Business Roundtable (BRT) firms have faced intense scrutiny from investors, media, and the public following their 2019 “Statement on the Purpose of a Corporation,” which marked a shift from shareholder‐centric governance to a stakeholder‐focused approach. This shift has sparked debate over whether BRT firms are genuinely committed to social responsibility or merely using it as a branding strategy without implementing meaningful changes. This pape…
Economics (8 works) · Business (7 works) · Political science (6 works) · Finance (5 works) · Finance (5 works) · Corporate governance (4 works) · Accounting (3 works) · Corporate Finance and Governance (3 works) · International business (3 works) · Law (3 works)