Publications
244. “An Empirical Investigation of Business and Operational Risk Disclosures”, by K. Lajili, M. Dobler, and D. Zéghal, International Journal of Management and Business, accepted and selected as the best applied paper at the 11th International Academy of Management and Business (IAMB) 2011 Conference, San Francisco, California (USA), November 7-9, 2011.
243. “Analyzing the effect of using international accounting standards on the development of emerging capital markets”, by D. Zéghal, K. Mhedhbi, International Journal of Accounting and Information Management, (accepted for 2012).
242. “The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Union”, by D. Zéghal, S. Marrakchi, and Y. Makni, Journal of International Accounting Research, (accepted for fall 2012).
241. “The accounting treatment of intangibles - A critical review of the literature”, by D. Zéghal and A. Maaloul, Accounting Forum, Vol. 35(4), 2011, pp. 262-274.
240. “Board of Directors’ Independence and Executive Compensation Disclosure Transparency: Canadian Evidence”, D. Zéghal and W. Ben Amar, Journal of Applied Accounting Research, Vol. 12(1), 2011, pp.43 – 60.
239. “Attributes of Corporate Risk Disclosure: An International Investigation in the Manufacturing Sector”, by D. Zéghal, M. Dobler, and K. Lajili, The Journal of International Accounting Research, Vol. 10 (2), 2011, pp.1-22.
238. “An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management”, by D. Zéghal, S. Chtourou, and Y. Mnif, Journal of International Accounting, Auditing & Taxation, Vol. 20 (2), 2011, pp.61-72.
237. “The Effect of the Board of Directors' Quality on Compensation Fees”, by D. Zéghal and S. Elleuch, Irish Accounting Review, Vol.18(1), 2011, pp.51-71.
236. “ Le traitement comptable des immatériels, ses conséquences et la solution envisagée ”, par D. Zéghal et A. Maaloul, Chapitre dans Le Capital Immatériel de l’Entreprise : un défi pour les comptables et les managers, dans Bessieux-Ollier C, et Walliser E. Editions Management et Sociétés, Paris, 2011, pp.35-56.
235. “ La problématique grandissante de l’audit des actifs immatériels ”, by D. Zéghal and A. Maaloul, Chapitre dans Qualité de l’audit, par Pigé Benoit Editeur. Editions DeBoeck, Paris, 2011, pp. 87-98.
234. “Analyse des déterminants de l’adoption anticipée des normes comptables internationales IAS/IFRS par les groupes français”, by D. Zéghal, and Y. Mnif, La Revue des Sciences de Gestion, No. 245-246, 2010, pp.99-110.
233. “BUSINESS AND FINANCIAL CRISES: Some urgent priorities for accounting and accountants”, by D. Zéghal, Editor: Parmitech, 2010, pp.1-62.
232. “Filing for Bankruptcy Protection, Governance mechanisms and corporate Disclosure”, by D. Zéghal and W. Ben Amar, Journal of Global Business Management, Vol.6 (2), October 2010, pp.65-74.
231. "Overall Governance, Firm Value and Deviation from One Share - One Vote Principle", by Bozec Y., R. Bozec and M. Dia, International Journal of Managerial Finance (IJMF), Vol. 6 (4), 2010, pp. 305-328.
230. “L’analyse de la lisibilité des rapports d’audit Français avant et après la loi sur la Sécurité Financière (LSF) ”, by D. Zéghal, E. Ebondo, and B. Ghnaya , La Revue Recherches en comptabilité et Finance, No. 4, 2010, pp.15-32.
229. "Corporate Governance Practices of Canadian Companies in Post-Enron Period: A Longitudinal Study", by Bozec R., M. Dia and Y. Bozec, British Journal of Management (BJM), Vol. 21 (3), september 2010, pp. 684-700,
228. “The effect of the financial Crisis on Enterprise Risk Management by Canadian Firms” by M. Maingot, T. Quon, and D. Zéghal. Presented to the congress of the European Accounting Association, May 2010.
227. “ An Analysis of the Explanatory Paragraphs of the Auditors Going-Concern Reports and Footnotes of Bankrupt Companies under SAS No. 59”, by D. Zéghal and M. Maingot, The IUP Journal of Accounting Research & Audit Practice, Vol. IX, No. 1 & 2, 2010, pp.84-102; and Social Science Research Network e-Library, May 1, 2010 http://ssrn.com/abstract=1597525
226. “Analyse de la valeur ajoutée comme indicateur du capital intellectuel ”, par D. Zéghal et A. Maaloul, WP.10.02, ISSN 0701308C, Université d’Ottawa (Canada), mars 2010.
225. “Corporate Governance and Bankruptcy filing decisions”, D. Zéghal and K. Lajili, Journal of General Management, Vol. 35(4), summer 2010, pp.3-26.
224. "Governance-Performance Relationship: A Re-examination Using Technical Efficiency Measures", by Bozec Y., R. Bozec and M. Dia, British Journal of Management, Special Issue: An International Forum Advancing Theory and Research, Vol. 21(3), 2010, pp. 684-700.
223. “Investigating Transparency and Disclosure Determinants at Firm-Level in MENA Emerging Markets" D. Zéghal and Ben Othman, International Journal of Accounting Auditing and Performance Evaluation, Vol.6 (4), 2010, pp.368-396.
222. “Analysing value added as an indicator of intellectual capital and its consequences on company performance”, D. Zéghal and A. Maaloul, Journal of Intellectual Capital, Vol.11 (1), 2010, pp.39-60,
221. “IFRS: Getting ready to face a global challenge”. Proceeding of the 16th Annual Conference, by D. Zéghal, Editor Parmitech, 2009, pp.1-60.
220. "A Portfolio Selection Methodology Based On Data Envelopment Analysis", by Dia M., Information Systems and Operational Research Journal (INFOR), Vol. 47(1), pp. 71-79, September 2009.
219. “The effect of the board of directors’ characteristics on the cost of capital of the French companies”, D. Zéghal and R. Gouiaa, Corporate ownership & Control journal, Vol. 7(1), fall 2009, pp.250-264.
218. “Earnings Management Effect in Different Stock Market Cycles”, D. Zéghal, A. Daneshfar and M. J. Saei , Journal of Business & Economics Research, Vol. 7(8), August 2009, pp.1-9.
217. “The Effect of the Board of Directors’ Characteristics on the Financing Strategies of French companies”, D. Zéghal and R. Gouiaa, Journal of International Management Studies, Vol. 4(2), August 2009, pp.16-27.
216. “Management des risques de l’entreprise : Ne prenez pas le risque de ne pas le faire”, D. Zéghal and Eustache Ebondo, La Revue des Sciences de Gestion, Direction et Gestion, No. 237-238, May-August 2009, pp.17-26.
215. “An Examination of the Audit Opinions and Financial Measures of a Sample of Bankrupt Companies Under SAS No. 59 and Their Present Status”, D. Zéghal and M. Maingot, The Journal of Global Business Management, Vol. 5(1), April 2009, pp.251-258
214. “The adjustments of corporate governance mechanisms in Canadian Banks following regulatory changes” D. Zéghal and M. Maingot, Corporate ownership & Control journal, Vol. 6, Issue 2, Winter 2008, pp.443-455.
213. “An analysis of voluntary disclosure of performance indicators by Canadian Universities” D. Zéghal and M. Maingot, Tertiary Education and Management, Vol.14, Num.4, Dec.2008, pp.269-283
212. “A study of Corporate Governance Disclosure and its Country-Level Determinants in the Emerging Markets” D. Zéghal and H. Ben Othman, Research in Accounting in Emerging Economies, 2008, Vol. 8, pp.125-155.
211. “Analyse de l’impact de la privatisation sur le niveau de divulgation volontaire dans les rapports annuels “ D. Zéghal and Z. Lahmar, Recherche en Comptabilité et Finance, 2008, Vol.1, Num.1, pp.29-47
210. “Fuzzy Evaluation of Risk Management Profiles Disclosed in Corporate Annual Reports” D. Zéghal and M. Dia, Canadian Journal of Administrative Sciences, Vol. 25, Issue 3, September 2008, pp. 237-254 or online http://www3.interscience.wiley.com/cgi-bin/fulltext/121384073/PDFSTART
209. “Managers Entrenchment strategies and Corporate Bankruptcy: an Empirical Analysis” D. Zéghal and R. Shabou, Journal of Global Business Management, Vol.4, Num.1, April 2008, pp.155-163
208. “Accounting Thoughts and practices: Some Unresolved Issues”. By D. Zéghal, Parmitech, 2008, pp.1-103
207. “ Responsabilité sociale et divulgation d’informations sur les ressources humaines dans les rapports annuels: Cas des entreprises en faillite" by D. Zéghal and A. Boujenoui, Working paper 08-01, Janvier 2008
206. “Évaluation floue des profils de gestion des risques divulgués dans les rapports
annuels des entreprises” D. Zéghal and M. Dia, Revue canadienne des sciences de l’administration (2008), Volume 25, Issue 3, Published online in Wiley Interscience (www.interscience.wiley.com). DOI: 10.1002/CJAS.70
205. “An Analysis of Corporate Governance Information Disclosure by Canadian Banks” by M. Maingot and D. Zéghal, journal of Corporate Ownership & Control , Vol. 5, Issue 2, 2008, pp. 225-236
204. “La divulgation de l’information environne mentale dans les rapports annuels: une étude comparative des multinationales américaines et européennes” D. Zéghal and S. Dammak, travail de recherche présenté lors de l’Assemblée générale de l’Association Francophone de comptabilité, Poitiers, 2007,18p.
203. “An Analysis of the determinants of research & development voluntary disclosure by Canadian firms” D. Zéghal, R. Mouelhi and H. Louati, Irish Accounting Review, Vol.14, Num.2, winter 2007, pp.61-89
202. “Analyse comparative de la lisibilité des rapports d’audit français et canadiens” by
D. Zéghal and B. Ben Ghnaya, Working paper 07-38, December 2007
201. “Where were the accountants, the auditors and the financial managers? “,
Proceeding of the 15th Annual Conference, by D. Zéghal Editor, 2007, 68 pgs
200. "The effect of Board's quality on Performance: A study of Canadian firms" by F. Adjaoud and D. Zeghal , Corporate Governance: An International Review , Vol.15, N4, July 2007
199. "CGA Ontario sponsored Research: Synopsis of the Fall CGA-ARC Conference" by P. Faulkner and D. Zeghal , Net Value, CGA Ontario e-newsletter , Vol.VII, Issue 12, December 2006
198. "Experts revisit accounting disasters" by Jeff Buckstein, Bottom Line , December 2006
197. "The adjustments of governance mechanisms in Canadian banks following regulatory changes " by Michael Maingot and Daniel Zeghal , presented at Research seminar, Aarhus School of Business, University of Aarhus, Denmark , 12 December, 2006
196. "Structure du contrôle du capital et gouvernance corporative" by Y. Gadhoum, M. Robleh et D. Zeghal, Traité de Gouvernance Corporative, Théories et Pratiques à Travers le Monde sous la direction de Ahmed Naciri , Chapitre 12, Les presses d'Université Laval, 2006, pp.527-544
195. "Revisiting Agency and Transaction Costs Theory Predictions on Vertical Financial Ownership and Contracting: Electronic Integration as an Organizational Form Choice", , by K. Lajili and J. Mahoney, Managerial and decision Economics , Vol.27, pp.573-586, 2006
194. "A Going Concern Content Analysis of Audit Reports in Bankrupt Companies" by M. Maingot and D. Zeghal , Working paper 06-26 , July 2006
193. "Financial Reporting of Small Business Entities in Canada" by M. Maingot et D. Zeghal, Journal of Small Business Management , 2006, 44(4), pp.513-530.
192. "A study of earnings-management motives in the Anglo-American and Euro-Continental Accounting models: The Canadian and French Cases " by H. Ben Othman and D. Zeghal, The International Journal of Accounting , 41(2006), pp.406-435.
191. "Use of earning Information for Stock Pricing in Different Market Cycles: The Effect of Discretionary Accruals ", by A. Daneshfar and D. Zeghal , Journal of Business & Economics Research , accepted
190. " Enterprise Risk Management: Rethinking Risk in the 21 st Century", Proceeding of the 14th Annual Conference , by D. Zeghal and K. Lajili Editors, 2006, 119 pgs
189. "An Analysis of the Factor Affecting the Adoption of International Accounting Standards by Developing Countries " by K. Mhedhbi and D. Zeghal, The International Journal of Accounting , 41(2006), pp.373-386
188. "Effet de la structure des droits de vote sur la qualité des mécanismes internes de gouvernance : Cas des entreprises canadiennes" by A. Boujenoui et D. Zeghal, Canadian journal of Administrative sciences , 23(3), pp.183-201, 2006
187. "Analyse des determinants de la gestion des resultants: cas des firmes canadiennes, francaises et tunisiennes" by D. Zeghal and H. Ben Othman , presented at 27 th Congress of AFC , Tunis, 11-12 May, 2006
186. "L'effet de la concentration de l'actionnariat sur l'offre volontaire d'informations dans les rapports annuels des sociétés canadiennes " by D. Zeghal and H. Ghorbel, presented at 27 th Congress of AFC , Tunis, 11-12 May, 2006
185. "La communication volontaire d'information par les entreprises en difficulté financière" by W. Ben Amar et D. Zeghal, presented at 27 th Congress of AFC , Tunis, 11-12 May, 2006
184. "Voluntary Disclosure of Performance Indicators by Canadian Universities" by M. Maingot and D. Zeghal , presented at 2 nd Workshop on the process of Reform of the University Systems, Venice , Italy , 4-6 May 2006
183. " Impact de la structure de propriété et de l'endettement sur les caractéristiques du conseil d'administration : étude empirique dans le contexte d'un pays émergent" , par D. Zeghal, S. Chtourou et Y. Makni, 5ème Congrès international de gouvernance , IECS Strasbourg, 15-16 mai 2006, 27ème Congrès de Association Francophone de Comptabilité , Tunis, 10-11-12 mai 2006
182. "A Going Concern Content Analysis of Audit Reports in Bankrupt Companies" by M. Maingot and D. Zeghal , presented at 29 th Annual Congress of the European Accounting Association , Dublin , 22-24 March 2006
181. "Market Performance Impacts of Human Capital Information Disclosures" by K Lajili and D. Zeghal, Journal of Accounting and Public Policy, 25(2006), pp.171-194
180. " Analyse de l'Utilité des Données Comptables dans la Décision de Placement avant et après l'Adoption du Système Comptable Tunisien (1997) " par D. Zeghal,, S. Marrakchi Chtourou et Y. Mnif, Le système comptable des entreprises 10 ans après, colloque de l'Ordre des Experts Comptables de Tunisie (OECT) et de l'Institut Supérieur de Comptabilité et d'Administration des Entreprises (ISCE) le 28-29 Avril 2006 à Tunis.
179. "La communication volontaire d'information par les entreprises en difficulté financière" by W. Ben Amar et D. Zeghal, Working Paper, 06-14, April 2006.
178. " Enterprise Risk Management: Rethinking Risk in the 21 st Century" by P. Faulkner et D. Zeghal, Statements , February / March 2006.
177. "Disclosure of Corporate Governance Information by Canadian Banks" by Michael Maingot et Daniel Zeghal, Working Paper, 06-05, February 2006.
176. "Gérer le risque a l'echelle de l'entreprise: l'autre facette de la gouvernance d'entreprise" by Kaouthar Lajili and Daniel Zeghal, Gestion , vol.30, N3, Automne 2005, pp.104-114
175. "The Effect of Market Cycles on Investors' Reaction to Discretionary Accruals" by Alireza Daneshfar, Mohammad J. Saei and Daniel Zeghal , presented at International Research Conference for Accounting Educators , Bordeaux, France, 29-30 September, 2005.
174. "Effet de la structure des droits de vote sur la qualité des mécanismes internes de gouvernance : Cas des entreprises canadiennes" by Ameur Boujenoui et Daniel Zeghal, Working Paper , 05-39, Septembre 2005.
173. "Market Performance Impacts of Human Capital Information Disclosures" by Kaouthar Lajili and Daniel Zeghal, Working Paper, 05-29, July 2005
172. "Work, Lifestyle, and Productivity: Challenges for Individuals, Managers, Organizations and Society" Proceeding of the Thirteenth Annual Conference, by Daniel Zeghal Editor, 116 pages, 2005
171. "Managing Enterprise-Wide Risk: The Order Facet of Corporate Governance" by Kaouthar Lajili and Daniel Zeghal, Working Paper, 05-28, July 2005.
170. "Labor Cost Voluntary Disclosures and Firm Equity Values: Is Human Capital Information Value-Relevant?" by Kaouthar Lajili and Daniel Zeghal, Working Paper, 05-25, July 2005.
169. "Corporate Governance and Enterprise Risk Management: Canadian Disclosures" by Kaouthar Lajili and Daniel Zeghal, Working Paper, 05-20, May 2005.
168. "Labour Cost Voluntary Disclosures and Firm Equity Values: Is Human Capital Information Value-Relevant? " by Kaouthar Lajili and Daniel Zeghal, Journal of International Accounting, Auditing and Taxation, Vol.14, 2005, pp.121-138
167. "Content Analysis of Risk management Disclosures in Canadian Annual Reports " by Kaouthar Lajili and Daniel Zeghal, Canadian Journal of Administrative Sciences, Vol.22, No2, 2005, pp.125-143
166. "A study of EM motives in the Anglo-American and Euro-Continental accounting model: the Canadian and French cases " by Daniel Zeghal and Hakim Ben Othman , presented at 28 th Annual Congress of the European Accounting Association, Göteborg, Sweden, 18-20 May, 2005
165. "Disclosure of Corporate Governance Information by Canadian Banks" by Michael Maingot and Daniel Zeghal , presented at 28 th Annual Congress of the European Accounting Association, Göteborg, Sweden, 18-20 May, 2005
164. "Impact de la structure de propriété et de l'endettement sur les caractéristiques du conseil d'administration: Etude empirique dans le contexte tunisien " by Yosra Makni Fourati, Sonda Marrakchi Chtourou and Daniel Zeghal, presented at the 3rd International Conference of Finance, 3-5 March 2005, Hammamet, Tunisie
163. "We told you so! Recent government study confirms conclusions of CGA-ARC conference that work overload is costly" by Paul Faulkner and Daniel Zeghal, Statements , February/March 2005
162. "A Content Analysis of Risk Management Disclosures in Canadian Annual Reports " by Kaouthar Lajili and Daniel Zeghal, Working papers 05-06 , January 2005
161. "Managerial Efficiency and Human Capital Information: Linkages with the Voluntary Disclisure of Labour Costs " by Kaouthar Lajili, Journal of Human Costing and Accounting , Vol.8, No2,pp.39-56, Autumn 2004
160. "L'effet de la concentration de l'actionnariat sur l'offre volontaire d'informations dans les rapports annuels des sociétés canadiennes " by Daniel Zeghal and Hanen Ghorbel, Working papers 04-54 , November 2004
159. "A Model of Fuzzy Data Envelopment Analysis " by Med Dia, INFOR , Vol. 42, No 4, pp. 267-279, November 2004
158. "Business Management, Ethics, and Accountability: How to Restore Public Trust" Proceeding of the Twelfth Annual Conference , by Daniel Zeghal Editor, 68 pages, 2004
157. "Analyse de l'évolution des mécanismes de gouvernance d'entreprise dans les sociétés d'État au Canada" by Richard Bozec, Ameur Boujenoui et Daniel Zeghal, Finance Contrôle Stratégie , Vol.7, No2, juin 2004, pp. 95-122
156. "The Effect of the reform of Canadian state-owned enterprises on major corporate governance mechanisms" by Richard Bozec, Ameur Boujenoui et Daniel Zeghal , Australian journal of Public Administration, 63(2), pp.79-94, June 2004
155. "Financial Reporting of Small Business Entities (SBEs) in Canada " by Michael Maingot et Daniel Zeghal, Working papers 04-15 , April 2004
154. "A Comparative Study of Information Disclosed on the Web with Information Disclosed in the Annual Reports - A Survey of Canadian Companies " by Michael Maingot et Daniel Zeghal, Working papers 04-14 , April 2004
153. "The Board's Quality Effect on Value Creation of Canadian Firms" by Fodil Adjaoud and Daniel Zeghal , presented at 27 th Annual Congress of the European Accounting Association , Prague, Czech Republic, 1-3 April, 2004
152. "A Model of Fuzzy Data Envelopment Analysis " by Med Dia, Working papers 04-07 , March 2004
151. "L'impact de la commercialisation et de la privatisation sur l'efficacité technique des sociétés d'Etat au Canada " by Richard Bozec and Med Dia , Canadian Journal of Administrative Sciences , Vol. 20(4), pp. 291-310
150. "Board Structure and Firm Efficiency: Evidence from Canadian State-Owned Enterprise Using data Envelopment Analysis " by Richard Bozec and Med Dia, Working papers 04-04 , February 2004
149. "Analyse de la relation entre les mesures floues et les mesures traditionnelles de rendement et de risque " by Med Dia and Daniel Zeghal, Working papers 04-05 , February 2004, accepte aux congres de l'ACFAS et l'ASAC, soumis a la revue d'Economie Financière
148. "Revisiting Agency and Transaction Costs Theory Predictions on Vertical Financial Ownership and Contracting : Electronic Integration as an Organizational Form Choice ? " by Kaouthar Lajili and Joseph Mahoney, Working papers 04-02 , February 2004
147. "Labor Costs Voluntary Disclosures and Firm Equity Values: Is Human Capital Information Value-Relevant? " by Kaouthar Lajili and Daniel Zeghal, Working papers 04-03 , February 2004
146. "Will the Accounting Profession Ever be Trusted Again? " by Paul Faulkner and Daniel Zeghal,, Statements , February/March 2004
145. "Is investor's reaction to discretionary accruals different in different market cycles? " by Alireza Daneshfar, Shabnam Hashemiyeh, and Daniel Zeghal, presented at Midsouth Association of Business Disciplines, Annual Meeting, February 2004
144. "Analyse de l'évolution des mécanismes de gouvernance corporative dans les sociétés d'État au Canada" by Richard Bozec, Ameur Boujenoui et Daniel Zeghal, Document de travail 03-52 , Septembre 2003
143. "Intellectual Capital: the new engine for wealth creation" by Daniel Zeghal, New Engineer , Vol.1, N.1, July 2003
142. "Labour Costs, Information Disclosure, and Productivity as Human Capital
indicators " by K. Lajili and D. Zeghal , Published in Proceeding of the Eleventh Annual Conference , by Daniel Zeghal Editor, pp.159-183, 2003
141. "Intangible Assets, Intellectual and Human Capital" Proceeding of the Eleventh Annual Conference , by Daniel Zeghal Editor, 183 pages, 2003
140. "Analyse de l'évolution des mécanismes de gouvernance corporative dans les sociétés d'État au Canada" by Richard Bozec, Ameur Boujenoui et Daniel Zeghal, Colloque international sur le gouvernement d'entreprise : Gouvernance et Nouvelle Économie, Belgique, Mai 2003
139. "L'impact de la commercialisation et de la privatisation sur l'efficacité technique des sociétés d'État au Canada" by Richard Bozec et Med Dia, Document de travail 03-27 , Mai 2003
138. "Financial Reporting of Small Business Entities (SBEs) in Canada" par Michael Maingot and Daniel Zeghal, European Accounting Association, 26 Annual Congress , Seville, Spain, April 2-6, 2003
137. "The Disclosure of Risk Management Information in Canadian Annual Reports " by Kaouthar Lajili and Daniel Zeghal, Working papers 03-08 , March 2003, also presented at European Accounting Association,26 Annual Congress, Seville, Spain, April 2-6, 2003
136. "University of Ottawa's CGA-Accounting Research Center Holds a Think-Tank on Intangible Assets " by Paul Faulkner and Daniel Zeghal,, Statement , February/March 2003
135. "Intangible assets: An emerging issue" by Paul Faulkner and Daniel Zeghal, www.cga-pd.net.
134. "The effect of the Reform of Canadian State-Owned Enterprises on Major Corporate Governance Mechanisms" by Richard Bozec, Daniel Zeghal and Ameur Boujenoui, Document de travail 03-04 , January 2003
133. "A comparative study of earnings management practice between Canada and France" by Daniel Zeghal and Ben Othman, Presented at 14 th Asian-Pacific conference on International Accounting Issues , November 23-26, 2002, Los Angeles, USA
132. "Évaluation floue des profils de risque des entreprises du TSE 300 à partir des informations divulguées dans les rapports annuels" by Med Dia and Daniel Zeghal , Document de travail 02-50 , Décembre 2002
131. "The Performance of State-Owned Enterprises Revisited" by Richard Bozec, Gaetan Breton, Louise Cote , Financial Accountability and Management , Vol.18, No.6, pp.383-407.
130. "The effect of market environment on the use opportunistic earnings management" by Alireza Daneshfar and Daniel Zeghal , Financial Research, Sixth Annual Conference, Cardiff Business School, 4 -5 July, 2002
129. "Earnings Management in State-Owned Enterprises: A Canadian Perspective" by Richard Bozec , Document de travail 02-34 , July 2002
128. "L'analyse de la gestion des résultats : un outil pour evaluer les états financiers" par Richard Bozec et Daniel Zeghal, Analyse Financière, N4, 3eme trimestre , 2002, pp.65-71
127. "Analyse de l'effet de l'adoption des méthodes modernes de contrôle sur la valeur économique ajoutée (VEA) " by Daniel Zeghal and Majdi Bouchekoua, Document de travail 02-26 , Mai 2002
126. "Analyse de la réglementation sur la divulgation de l'information par les entreprises
canadiennes " by Daniel Zeghal and Yalla Sangare, Document de travail 02-24 , Mai 2002
125. "Labor Costs Voluntary Disclosure: Proprietary information or a Signaling instrument? " by Kaouthar Lajili and Daniel Zeghal, Working papers 02-19 , April 2002
124. "Le commerce électronique : une stratégie prometteuse pour les PME " by Daniel Zeghal and Yalla Sangare , Document de travail 02-14 , Mars 2002
123. "E-Commerce: New Challenge for SMB " by Daniel Zeghal and Yalla Sangare, Document de travail 02-11 , March 2002
122. "Comparaison de la divulgation sur le WEB et dans les rapports annuels des entreprises canadiennes " by Daniel Zeghal et Samir Saadi , Document de travail 02-13 , Mars 2002
121. "La performance comparée des entreprises publiques et des entreprises privées: un état des lieux" by Richard Bozec , Document de travail 02-07 , Mai 2002
120. "Governance in State-owned and Privately-owned Firms: A Comparison" , by Richard Bozec and Daniel Zeghal, Published in Proceeding of the Tenth Annual Conference , pp.29-41, 2002
119. "Good Corporate Governance in the Third Millennium" Proceeding of the Tenth Annual Conference , by Daniel Zeghal Editor, 41 pages, 2002
118. "Top Marks to Research Centre: University of Ottawa's CGA-ARC Celebrates Decade Milestone over Corporate Governance" by Paul Faulkner and Daniel Zeghal , Statements, February/March 2002.
117. "Exchange Rate Exposure and the Value of the Firms" by Mun Soo Choi and Daniel Zeghal , Working Paper 02-02 , January 2002.
116. "Earnings Management and the Stock Market Environment" by Alireza Daneshfar and Daniel Zeghal , Working Paper 02-03 , January 2002
115. "The Exchange Rate Exposure of Multinational Firms in Korea" by Mun Soo Choi and Daniel Zeghal , International Journal Management , Vol.23-24, November 2001, pp.68-73
114. "L'analyse de la gestion des resultats : un outil pour analyser les etats financiers" par Richard Bozec et Daniel Zeghal , Working Paper 01-63 , Decembre 2001
113. "The Impact of the Commercialization Process on the Operating and Financial Performance of State-Owned Firms " par Richard Bozec and Gaetan Breton, Working Paper 01-53 , October 2001
112. "The E-Commerce Revolution New Roles for Accountants and Financial Managers", Proceeding of the Ninth Annual Conference , by Daniel Zeghal Editor, pp.1-68, 2001
111. "E-Commerce : New Challenge for SMB" , by Daniel Zeghal and Yalla Sangare , Published in Proceeding of the Ninth Annual Conference , pp.149-168, 2001
110. "Value-relevance of Earnings, Cash Flows and Value Added : North American and European Differences " , par D. Cormier, M. Magnan and Daniel Zeghal, Accountancy &Bedrijfskunde , Vol.26 ,No.2, pp.35-59, Juin 2001
109. "L'analyse de l'effet de la privatisation des entreprises étatiques sur la divulgation de l'information dans les rapports annuels " , par Richard Bozec et Daniel Zeghal, Document de travai l , 01-22, Juin 2001
108. "L'evaluation de la performance des filiales situees au pays et a l'etranger: une perspective canadienne " , par Daniel Zeghal and Fodil Adjaoud, Gouvernance Revue Internationa l , volume 2, numero 1-2, pp.64-73, Hiver/Printemps 2001
107. "European Accounting Research: An Analysis of Issue and Country Productivity " par Hans-Peter Burghof and Daniel Zeghal, European Accounting Association, 24 Annual Congress , Athens, Greece, April 18-20, 2001
106. "An Analytical approach to the information content of labor costs voluntary disclosure " par Kaouthar Lajili and Daniel Zeghal, European Accounting Association, 24 Annual Congres s, Athens, Greece, April 18-20, 2001
105. "A comparison of information disclosed on the WEB with information in the annual reports- an exploratory study of Canadian companies" par Michael Maingot and Daniel Zeghal, European Accounting Association, 24 Annual Congress , Athens, Greece, April 18-20, 2001.
104. "A Comparative Study of Earnings Management Practice between Canada and France " , par Daniel Zeghal, Ben Othman and B. El Younsi, European Accounting Association,
24 Annual Congress , Athens, Greece, April 18-20, 2001
103. "An Electronic Revolution Discussed at CGA-ARC Conference " , par Daniel Zeghal and Paul Faulkner , Statements , pp. 4-5, December/January 2000/2001.
102. "The Informational Content of Labor Costs Voluntary Disclosure " , par Kaouthar Lajili and Daniel Zeghal, Working Paper 00-64 , November 2000
101. "The Underperformance of State-Owned Firms Revisited " , par Richard Bozec, Gaetan Breton et Louise Côté, Working Paper 00-63 , 2000
100. "Le contenu informationnel et la capacité prédictive des mesures de performance financière: une comparaison France, Ètats-Unis et Suisse " , par Denis Cormier, Michel Magnan et Daniel Zeghal, Comptabilité Contrôle Audit , 2000.
99. "An Analysis of the Information Content of Visuals in International Annual Reports", by Merridee Bujaki , Daniel Zeghal and Michael Guolla, presented at Emerging Issues in International Accounting Conference, Niagara Falls, Ontario, August 4, 2000
98. "The Effects of Ownership Structure on Corporate Performance" , par Yoser Gadhoum and Daniel Zeghal, Presented at the Eleventh International Conference of Accounting Academics , Hong Kong,15-16 Juin 2000.
97. "The Effects of Ownership Structure on Corporate Performance" , par Yoser Gadhoum and Daniel Zeghal, Presented at the Eigtht Pacific Basin Finance, Economic and Accounting Conference, Bangkok (Tailand) , 1-2 Juin 2000.
96. "Timeliness of Annual Reports: An International Comparison" , par Lucie Courteau and Daniel Zeghal , Accounting Enquiries, A Research Journal , Accounting Enquiries, Vol.9, No.1, pp.47-100, Fall/Winter 1999/2000.
95. "Demystifying the Illusion of the Positive Effects of Ownership Concentration on Corporate Performance" , par Yoser Gadhoum and Daniel Zeghal, Working Paper 00-32 , May 2000.
94. "A Logistic Decision Model for Labor Costs Voluntary Disclosure" , par Kaouthar Lajili and Daniel Zeghal, Working Paper 00-29 , May 2000.
93. "A Survey of Audit Committees in Canada " , par Michael Maingot and Daniel Zeghal, European Accounting Association 23rd Annual Congress , Munich, March 29-31, 2000.
92. "The Effect of the Adoption of the Accounting Conceptual Framework and a New Set of Standards on Earnings Management " , par Ben Othman, Daniel Zeghal and B. Younsi, European Accounting Association 23rd Annual Congress , Munich, March 29-31, 2000.
91. "Assessing Domestic and Foreign Subsidiary Performance: A Canadian Perspective " , par Fodil Adjaoud and Daniel Zeghal, European Accounting Association 23rd Annual Congress , Munich, March 29-31, 2000.
90. "La gestion environnementale au sein de certaines grandes entreprises canadiennes " , par Daniel Zeghal et Marie-Sol Lefrançois, Document de travail 00-21 , Mars 2000.
89. "Le contenu informationnel et la capacité prédictive des mesures de performance financière: une comparaison France, Ètats-Unis et Suisse " , par Denis Cormier, Michel Magnan et Daniel Zeghal, Université du Québec á Montréal, Document de travail 01-2000 , Janvier 2000.
88. "Getting It Right - The Financial Information Strategy in the Federal Government " , Position paper , CGA-Canada, 1999
87. "L'Analyse de l'Effet de l'Adoption des Méthodes Modernes de Contrôle sur la Valeur Économique Ajoutée ( VEA )" , by Daniel Zeghal and Majdi Bouchekoua, Comptabilité Contrôle Audit , Tome 6, Volume 1, Mars 2000
86. "Taking Into Account Environmental Concerns Part of the New Business Reality" , by Daniel Zeghal and Paul Faulkner, Statements , pp.12-13, February/March 2000.
85. "The Greening of Organizations: How Organizations Are Meeting The Challenges of Environmental Management, Measurement, Reporting and Auditing", Proceeding of the Eighth Annual Conference , by Daniel Zeghal Editor, pp.1-80, 2000
84. "Environmental Management in Selected Large Canadian Corporations", by Daniel Zeghal and Marie-Sol Lefrancois, Published in proceeding of the Eighth Annual Conference pp.59-80
83. "New Assets for the New Economy", by Daniel Zeghal, FMI Journal, Vol.11, No2, pp. 35-40,Winter 2000
82. "De nouveaux actifs en fonction de la nouvelle economie", by Daniel Zeghal, Journal IGF, Vol.11, N 1, pp. 17-23, Automne 1999
81. "The Effect of Accounting Firm Mergers on International Markets for Accounting Services", by Mun Soo Choi and Daniel Zeghal, Journal of International Accounting, Auditing & Taxation , pp. 1- 22, 8(1) 1999
80. "The Disclosure of Future Oriented Information in Annual Reports of Canadian Corporations", by Merridee Bujaki , Daniel Zeghal and Richard Bozec, Working Paper 99-44
79. "An Analysis of the Information Content of Visuals in International Annual Reports", by Merridee Bujaki , Daniel Zeghal and Michael Guolla, Working Paper 99-36 ,
78. "Assessing Domestic and Foreign Subsidiary Performance: A Canadian Perspective", by Fodil Adjaoud and Daniel Zeghal, Working Paper 99-14 , July 1999
77. "An examination of the length and organization of the auditor's report- an international comparison", by Daniel Zeghal, Michael Maingot and Marc Tassé, Working Paper 99-11 , May 1999
76. "Readability of The Auditor's Report- An International Comparison ", by Daniel Zeghal, Michael Maingot and MarcTassé, European Accounting Association Annual Conference , Bordeaux, May 5-7, 1999
75. "Managing by Performance Measures: Making It Work", Proceeding of the Seventh Annual Conference , by Daniel Zeghal Editor, CGA - Canada, pp. 1-79, 1999.
74. "Towards a New Way of Managing Government and Reporting its Performance", by Paul Faulkner and Daniel Zeghal, Proceeding of the Seventh Annual Conference , pp. 61-79, 1999.
73. "Earnings, Cash Flows and Value-Added as Performance Metrics: An International Comparison", by Denis Cormier, Michel Magnan et Daniel Zeghal, CETAI, HEC, Cahier de recherche 99-03 , February 1999
72. "Managing by Performance Measures; Making it Work", by Daniel Zeghal and Paul Faulkner, Statements , pp. 4-5 , February/March 1999.
71. "Management Views on Dividend Policy: A Survey of Canadian Firms", by Fodil Adjaoud and Daniel Zeghal, International Review of Accounting , Volume 3, pp. 57-71, 1998
70. "Environmental Management and Reporting", byTeresa Anderson, Nabil Elias and Daniel Zeghal, CGA-Canada , 1998
69. "The Disclosure of Non-Traditional Assets in Annual Reports of High-Tech Firms: A Content Analysis", by Jacques Barrette, Jerome Doutriaux and Daniel Zeghal, Working Paper 98-17
68. "The Disclosure of Non-Traditional Assets in Annual Reports of High-Tech Firms: A Content Analysis", by Jacques Barrette, Jerome Doutriaux and Daniel Zeghal, Institute of Business Administration and Technology, 1998 International Conference , Toronto, July 8-11, 1998.
67. "Communications in Annual Reports: An International Comparison", by David McPeak and Daniel Zeghal, http://www.cga-canada.org/cga-private/ciar/index.htm , pp.1- 29, 1998.
66. "The Philosophy of Just-In-Time: A Zero Tolerance for Inventory - An Analysis and Review", by Michael Maingot and Ron Eden, Working Paper 97-54 , December 1997
65. "Human Resources Information Disclosure in Annual Reports: An International Comparison", by A.V.Subbarao and Daniel Zeghal, Journal of Human Resource Costing and Accounting , Volume 2, Number 2, pp.53-73, Autumn 1997.
64. "Assessing New Management approaches in North American Companies: A managers Survey", by Daniel Zeghal, Fodil Adjaoud and Majdi Bouchekoua, Working Paper ,
63. "The public sector challenge:Shifting the focus to results", by Daniel Zeghal, in Public Sector Accounting: Shifting the focus to results , by Daniel Zeghal Editor, CGA -Canada, 1998, pp. 49-68
62. "Is the canadian tax system up to its challenges?", by Daniel Zeghal Editor, CGA -Canada 1998.
61. "Public sector accounting: Shifting the focus to results", by Daniel Zeghal Editor, CGA -Canada, 2nd edition, 1998.
60. "An examination of the length and organization of the auditor's report- an international comparison", by Daniel Zeghal, Michael Maingot and Marc Tassé, Irish Accounting & Finance Association , p A4, 8th & 9th April 1998, Ireland
59. "Is our tax system up to its challenges?", by Daniel Zeghal and Paul Faulkner, Statement , pp. 4-5, December - January 1997/1998.
58. "Activity-based costing: a tool to use", by Fodil Adjaoud, Optimum, Revue de gestion du secteur public , Vol. 27, n 3, pp 39-43
57. "La Comptabilité par Activités:Un outil à découvrir", by Fodil Adjaoud, Optimum, Revue de gestion du secteur public , Vol. 27, n 23, pp 46-51
56. "Le défi de l'administration publique:mettre le cap sur les resultats", by Daniel Zéghal, Document de travail 97-36 , Octobre 1997
55. "Communications in Annual Reports: An International Comparison", by David McPeak and Daniel Zéghal, Research Study Series n 2, Certified General Accountants' Association of Canada , 228 pages, 1997
54. "EDI Technology: Auditing Issues and Implications", by Michael Maingot, Accountancy Ireland , Vol. 29, No. 4, August 1997.
53. "Electronic Data Interchange: A Discussion of the Technology", by Michael Maingot, Accountancy Ireland , Vol. 29, No. 3, June 1997.
52. "The Effects of Three Market Orientation Constructs on ROA: A Test Using Annual Report Data and an Objective Performance Measure", by Michael Guolla and Daniel Zeghal, Working Paper 97-34 , August 1997.
51. "Using Annual Report Data to Measure Market Orientation: A New Method and Comparison of International Firms", by Michael Guolla and Daniel Zeghal, Working Paper 97-32 , August 1997.
50. "On the Price Reaction to Dividend Announcements by Interlisted Firms: Test of the Integration of Canadian and American Financial Markets", by Fodil Adjaoud and Komlan Sedzro, Presented at the 4th Annual Conference of the Multinational Finance Society , Thessaloniki, Greece, June 25-29, 1997.
49. "The Modernization of Comptrollership In the Government of Canada " , Position paper , CGA-Canada, May1997
48. "Developing Service Standards as a Means of Monitoring the Public Sector's Performance", by Michael Maingot, Presented at the Irish Accounting and Finance Association Conference , Dublin City University, 8th May 1997.
47. "Public Sector Accounting: Shifting the Focus to Results", Proceeding of the Fifth Annual Conference , Edited by Daniel Zeghal, CGA Accounting Research Centre, University of Ottawa, pp. 1-48, 1997.
46. "Content Analysis of Strategic Information Disclosure in Corporate Annual Reports: A Comparative International Study", by Swee Chua Goh, Daniel Zeghal and Jean-Louis Schaan, presented at the European Accounting Association Annual Conference , GRAZ, April 1997.
45. "Public Sector Accounting: Shifting the Focus to Results", by Daniel Zeghal and Paul Faulkner, Statement , pp. 9-10, February / March 1997.
44. "Régir l'Entreprise au Mieux Affronter la Crise et Saisir les Occasions", par D. Zeghal et M. Robleh, Document de Travail 97-07 , Février 1997.
43. "Performance Targets and Planning Documents: A Study from the UK Public Sector", by Noel S. Hyndman, Working Paper 97-05 , January 1997.
42. "Management Views On Dividend Policy: A Survey of Canadian Firms", by Fodil Adjaoud and Daniel Zeghal, Working Paper 96-71 , December 1996.
41. "Initiatives on the Expectations Gap in Canada and the United States", by Michael Maingot, The Irish Accounting Review , Vol. 3, Number 2, Autumn 1996.
40. "Human Resources Information Disclosure in Annual Reports: An International Comparison", by Rao Subbarao and Daniel Zeghal, Working Paper 96-60 , October 1996.
39. "Financial Statements: Do they Have a Future?", Proceeding of the Fourth Annual Conference , Edited by Daniel Zeghal, CGA Accounting Research Centre, University of Ottawa, pp. 1-49, 1996.
38. "Timeliness of Annual Reports: An International Comparison", by D. Zeghal and L. Courteau, Working Paper 96-27 , June 1996.
37. "De Nouveaux Actifs en Fonction de la -Nouvelle Économie-", by Daniel Zeghal and Moun Soo Choi, Working Paper 96-21 , April 1996.
36. "A Note on the Temporal Variability of Canadian Financial Services Stock Returns", by F. Adjaoud and A. Rahman, Journal of Banking & Finance , 1996, pp. 165-177.
35. "Canadian Business Failures: Explanatory Factors", by F. Adjaoud and D. Zeghal, Gestion , pp. 38-41, Mars 1996.
34. "Financial Statements: Do they Have a Future?", by Paul Faulkner and Daniel Zeghal, Statement , February/Mars 1996, pp. 7-8.
33. "Le Rôle du Contrôle de Gestion dans la Régie Moderne des Organisations", by Daniel Zeghal, Working paper 95-91 .
32. "Management Control: The Challenge in a Turbulent Time", Proceeding of the Third Annual Conference , Edited by Daniel Zeghal, CGA Accounting Research Centre, pp. 1-36, 1995.
31. "Investissement en Systèmes d'Information: l'Alignement des Visions Stratégiques", by Dominique J. Ferrand and Colin M. Lay, Logistique & Management , Vol. 3, No. 1, 1995.
30. "A Study of International Accounting Market Concentrations", by Mun Soo Choi and Daniel Zeghal, Working Paper 95-08 .
29. "Relative Economic Efficiency and Market Value of Firms", by Mun Soo Choi and Daniel Zeghal, Working Paper 95-12 .
28. "Towards ESS-Driven Quality Chronic Care Systems: Potentialities and Paradoxes" , by Denis Caro, Working Paper 95-48 .
27. "The Accountants Advertising Debate in Canada-History, Comparison and Analysis of the Issues", by Michael Maingot, presented at the European Accounting Association Conference , Birmingham, England, U.K., 11th May 1995.
26. "A Crisis of Relevance for Managerial Accounting", by Paul Faulkner and Daniel Zeghal, Statement, pp. 8-9, February/March 1995.
25. "Issues in Public Sector Accounting in Canada", by Michael Maingot, presented at the Irish Accounting and Finance Association Conference , Lumerick Ireland, 15th May, 1995.
24. "A Comparative Study of Attitudes Towards Professional Development, Re-Certification and Specialization in Canadian Associations", by Swee C. Goh, and Michael Maingot, Faculty of Administration, University of Ottawa.
23. "Expert on Screening" , by Michael Maingot, CGA Magazine , January 1995, pp. 54-57, 78.
22. "Strategic Accounting and Control" , Proceeding of the Third Annual Conference , Edited by Daniel Zeghal, CGA Accounting Research Centre, 1995.
21. "Le systéme comptable canadien: ses réalités présentes et les défis futurs" , by Daniel Zeghal, Document de Travail 94-68, December 1994.
20. "Mutual Fund Linked Partnerships: Tax Shelters and Dominant Investments" , by Peter Ryan presented at the Western Finance Annual Conference , September 1994.
19. "The Pricing of Audit Services: Further Evidence from the Canadian Market", by Teresa Anderson and Daniel Zeghal, Accounting and Business Research , Vol. 24, no 95, pp. 195-207, Summer 1994.
18. "The Crisis in Auditing" , Proceeding of the Second Annual Conference , Edited by Daniel Zeghal, The CGA Accounting Research Centre, pp. 1-49, 1994.
17. "Fiscalité et Politique de Dividende au Canada: Nouveaux résultats" , by Fodil Adjaoud and Daniel Zeghal, Finance Economie Comptabilité , Winter 1995.
16. "The Implications of EDI Technology on Auditing", by Michael Maingot, Advances in Business Studies: An Irish Review .
15. "Expert Systems and Their Suitability in Accounting", by Michael Maingot, Working Paper 94-30 .
14. "CICA Exposure Draft Maps Dramatic Changes in the Way Non-Profits Prepare Financial Reports", by Robert Anderson, The Bottom Line , p. 22, February 1994.
13. "Le Vérificateur, sa Mission et son Rapport: une Comparaison Internationale", by Daniel Zeghal, Michael Maingot and Marc Tassé, Working Paper 94-05 , Faculty of Administration. Also presented at the ACFAS Conference, Montreal, June 1994, published in the proceeding.
12. "Crisis in Auditing Subject of ARC Conference" , by Paul Faulkner in Statements , January-February, p. 14-15, 1994.
11. "Performance Measurement and Accountability for Public Institutions in the Americas: A Role for Accountants", by Joseph Lloyd-Jones. The Third National Academic Congress in Administration, Accounting and MIS , Mexico City, 24th September 1993.
10. "The Quest for Financial Statements Quality", by Teresa Anderson and Daniel Zeghal, Readings in Canadian Financial Reporting , by T. Anderson, N. Chlala and C. Byrd (C. Byrd Inc. 1993), pp. 293-299.
9. "Performance Measurement and Reporting in Non-Profit Organization" , Proceeding of the first Annual Conference , Edited by Daniel Zeghal, CGA Accounting Research Centre, pp. 1-39, 1993.
8. "The Implication of EDI Technology on Auditing", by Michael Maingot, Working Paper 93-14 , Faculty of Administration, University of Ottawa.
7. "Market Structure and Security Risk-Returns: A Test for Accounting and Market Data", by Daniel Zeghal and Richard Zind, Working Paper 93-53 , University of Ottawa.
6. "Accounting Research Centre Conference Deals with Not-for-Profit Organizations", by Daniel Zeghal, Statements , Special Professional Issue, May-June 1993, pp. 8-9.
5. "Les Causes Managériales des Faillites d'Entreprises" , Fodil Adjaoud and Daniel Zeghal, Working Paper 93-82 , Faculty of Administration, University of Ottawa, 1993.
4. "The Usefulness of Accounting Data in Portfolio Decisions", by Daniel Zeghal and Hélène Meloche, FINECO (Finance, Economie, Comptabilité), Vol. 2, No. 1, 1er semester 1992, pp. 27-29.
3. "L'Utilité des Données Comptables dans les Décisions de Placement", par Daniel Zeghal et Hélène Meloche, FINECO (Finance, économie, comptabilité), Vol. 2, No. 1, 1er semestre, 1992, pp. 13-25.
2. "Accounting Research: The Challenge at the Turn of the Century", by Daniel Zeghal, Prospectus: CGA Accounting Research Centre , pp. 1-15.
1. "La Recherche Comptable, un Défi en ce Tournant de Siècle", by Daniel Zeghal, Prospectus: CGA Accounting Research Centre , pp. 1-15.