Bio
Dr. Mohamed Ali Azouzi is an Assistant Professor and researcher specializing in finance and accounting methods. He is affiliated with the University of Sfax and the University of Monastir in Tunisia. His work primarily explores corporate social responsibility, behavioral finance, and managerial decision-making, including the impact of CEO emotional biases and incentives on firm innovation and capital structure.
Educational Journey
HDR
Doctor
Experience
Faculty of Management Mahdia
Assistant Professor in Finance and Accounting Methods
0 - Present • Finance and Accounting MethodsPhD Student in Finance and Accounting Methods
0 - Present • Finance and Accounting MethodsJournal of Behavioural Economics, Finance, Entrepreneurship, Accounting and Transport
Associate Editor in Emotional Finance
0 - PresentAffiliations
African Journal of Business Management (AJBM)
Member of the editorial board
Member since 0International Research Journal of Management and Business Studies
Member of the editorial board
Member since 0journal of Behavioural Economics, Finance, Entrepreneurship, Accounting and Transport
Member of the editorial board
Member since 0Research
CEOas Commitment Bias and its Firm R&D Level Bayesian Network Method: Evidence Form Tunisia
In this paper we approach as to whether CEO’s incentives may lead to a positive manager’s innovation behavior. We search in this work to study this relationship conforming to the prediction of the theory of commitment. Accordingly, we hypothesize that CEO’s incentives can persuade a favorable attitude toward innovation but it can lead to an authentic behavior only with the presence of commitment bias. The proposed model of this paper uses Bayesian Network Method to examine this relationship. CEO’s attitude has been measured by means of a questionnaire comprising several items. As for the selected sample, it has been composed of some 220 Tunisian executives. Our results have revealed the efficient role of governance mechanism as a persuasive communication on the CEO’s attitude; however, only managers who note a high commitment level behave authentically to their attitude and decide R&D investment. This article has implications for the development of new referential in building corporate governance system by incorporating the commitment dimension to manage well the managerial discretion.
