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Author

Fathi Jouini

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2 papers indexed here

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Open access Aug 2026

ESG performance, tax reform, and accrual earnings management: Evidence from Saudi Arabia’s VAT reform

Type of the article: Research ArticleAbstract This study investigates whether fiscal reforms influence the effectiveness of Environmental, Social, and Governance performance in the control of accrual-based earnings management. Previous studies report inconsistent findings about the relationship between sustainability p...

Fathi Jouini, Ahlem Selma Messai · 0 citations
Open access Sep 2026

The Effect of ESG Performance on Firm Value: The Moderating Role of Digital Transformation—Evidence from Saudi Listed Firms

This study examines the joint and interactive effects of environmental, social, and governance (ESG) performance and digital transformation on firm value by using a sample of 64 non-financial firms listed on the Saudi Exchange over 2020–2024. The empirical analysis employs panel data techniques, feasible generalized le...

Fathi Jouini, Abdullatif Saud Al Naim · 0 citations

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