Mohamed Ali Azouzi

CEO emotional intelligence and board of directors' efficiency

Purpose – This paper deals with the relationship existing between the emotional aspect and decision‐making processes. More specifically, it examines the links between emotional intelligence, decision biases and effectiveness of the governance mechanisms. The primary purposes of this paper are to: consider emotional intelligence as new research ideas that make important contributions to society; offer suggestions for improving manuscripts submitted to Consortium for Research on Emotional Intelligence in Organizations; and discuss methods for enhancing the validity of inferences made from research.Design/methodology/approach – The paper explains that the main cause of organizations problems is CEO emotional intelligence level. The authors use three models (linear regression and logistic binary regression) to examine this relation: every model treats the relationship between emotional intelligence and one of efficiency criteria of the board. Emotional intelligence has been measured according to Schutte et a...

The evidence of management motivation to revalue property plant and equipment in Tunisia

This article deals with the relationship between emotions and accounting method. Specifically, it examines the links between cognitive biases and use of assets revaluation. Indeed, in order to improve the explanatory power of the positive theory of accounting, we integrated the behavioural dimension in the analysis of accounting choices: our goal is to show the role of these biases on the choice of revaluation (negativity through the loss of optimism and complacency). All four cognitive biases were measured means of a questionnaire consisting of several items. The selected sample is composed of 120 Tunisians managers. Our results suggest that the presence of a revaluation is always positively correlated with the executives’ suggestibility in relation to the behavioural biases. Key words: Loss aversion, optimism, overconfidence, assets revaluation