Dr Mehdi NEKHILI

Affiliated Professor of Management
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Dr. Mehdi NEKHILI

Biography

Mehdi Nekhili is a full professor of financial management and accounting at the University of Le Mans (France). He is director of ARGUMANS, a management sciences research laboratory at the University of Le Mans.

His main research interests focus on management, ethics, auditing, corporate social responsibility and corporate governance.

He has published several articles in various peer-reviewed journals such as *Auditing: Journal of Practice and Theory*, *Journal of Business Finance and Accounting*, *International Journal of Auditing*, *Journal of Business Research*, *Journal of Business Ethics*, *Journal of Banking and Finance*, *Managerial Auditing Journal*, *Sustainability Accounting, Management and Policy Journal*, *Review of Accounting and Finance*, *Journal of Cleaner Production* and *Management Decision*, amongst others.

During his career, he has also supervised around twenty doctoral theses specialising in management sciences.

Education & Qualifications

YearUniversityQualification/Position
2001University of Burgundy – IAE Dijon Accreditation to supervise research in Management Sciences
1994University of Burgundy – IAE Dijon PhD in Management Sciences (specialising in Finance) – Awarded with the highest honours and unanimous congratulations from the examination board
1991University of Burgundy – IAE Dijon Postgraduate Diploma in Management Sciences (Finance specialisation) – Good

Work experience

YearRole
2020 – Present Affiliated Professor, Management – aivancity
2019 – Present Director of the ARGUMANS laboratory – Le Mans University
2017 – Present Member of the Scientific Council of the Faculty of Law, Economics and Management – Le Mans University
2016 – present Head of the programme and the CCA Chair – Le Mans University
2015 – present University Professor – Le Mans University
2015 – Present Member of the Teaching Committee of the Department of Economics and Management – Le Mans University
2018Founder of the ‘Governance & CSR’ Chair – Le Mans University
2017–2020 Trainer of executives and business leaders in financial analysis and value creation
2017–2018 Deputy Director of the GAINS Research Centre – Le Mans University
2016–2017 Elected member of the Faculty Board of Law, Economics and Management – Le Mans University
2016–2017 Co-coordinator of the Bachelor’s degree in Economics and Management
2016Trainer of Gabonese executives and business leaders in advanced financial analysis
2005–2015 Trainer for account managers and professional and SME advisers at the Caisse d’Épargne (Reims)
2004–2009 Trainer for entrepreneurs at the Aube Technology Park (Troyes)

Publications

  • LAJMI A., NEKHILI M., NAGATI H., PACHE G. [2020], ‘Voluntary reporting on social responsibility: a mixed effect of CSR insurance’, Recherches en Sciences de Gestion, No. 137, forthcoming.
  • BOUKADHABA A., NEKHILI M., NAGATI H., PACHE G. [2020], ‘CSR reporting and corporate market value: the moderating role of employee representation on the board of directors’, Management & Avenir, No. 115, pp. 37–62.
  • NEKHILI M., GULL A.A., CHTIOUI T., RADHOUANE I., [2020], ‘Gender-diverse boards and audit fees: What difference does gender quota legislation make?’, Journal of Business Finance and Accounting, Vol. 47, pp. 52–99.
  • RADHOUANE I., NEKHILI M., NAGATI H., PACHE G. [2019], ‘Reporting on environmental commitments to customers: What effects on the assessment of commercial performance?’, Question(s) de Management, No. 4, pp. 89–108.
  • RADHOUANE I., NEKHILI M., NAGATI H., PACHE G. [2019], ‘Is voluntary external assurance relevant for the valuation of environmental reporting by firms in environmentally sensitive industries?’, Sustainability Accounting, Management and Policy Journal, Vol. 11, No. 1, pp. 65–98.
  • RADHOUANE I., NEKHILI M., NAGATI H., PACHE G. [2019], ‘The moderating influence of environmental performance on the link between CSR communication and stock market performance’, Revue de l’Organisation Responsable, Vol. 14, No. 2, pp. 38–57.
  • NEKHILI M., BOUKADHABA A., NAGATI H., CHTIOUI T. [2019], ‘ESG performance and market value: The moderating role of employee board representation’, International Journal of Human Resource Management, Forthcoming. (CNRS 3, FNEGE 3, HCERES B).
  • PUCHETA-MARTINEZ M.C., BEL-OMS I, NEKHILI M. [2019], ‘The contribution of financial entities to sustainable development through the reporting of corporate social responsibility information’, Sustainable Development, Vol. 27, No. 3, pp. 388–400.
  • MARAGHNI I., NEKHILI M. [2018], ‘Characteristics of the audit committee and the scope of internal control reporting: the case of French companies’, *La Revue des Sciences de Gestion, Direction et Gestion*, No. 294, pp. 85–111.
  • NEKHILI M., CHAKROUN H., CHTIOUI, T. [2018], ‘Women’s leadership and firm performance: Family versus non-family firms’, Journal of Business Ethics, Vol. 153, No. 2, pp. 291–316.
  • NEKHILI M., JAVED F., CHTIOUI T. [2018], ‘Gender-diverse audit partners and audit fee premium: The case of mandatory joint audit’, International Journal of Auditing, Vol. 22, No. 3, pp. 486–502.
  • RADHOUANE I., NEKHILI M., NAGATI H., PACHE G. [2018], ‘Customer-related performance and the relevance of environmental reporting’, Journal of Cleaner Production, Vol. 190, pp. 315–329.
  • RADHOUANE I., NEKHILI M., NAGATI H., PACHE G. [2018], ‘The impact of corporate environmental reporting on customer-related performance and market value’, Management Decision, Vol. 56, No. 7, pp. 1630–1659.
  • BENNOURI M., CHTIOUI T., NAGATI H., NEKHILI M. [2018], ‘Female board directorship and firm performance: What really matters?’, Journal of Banking and Finance, Vol. 88, pp. 41–52.
  • GULL A.A., NEKHILI M., NAGATI H., CHTIOUI T. [2018], ‘Beyond gender diversity: How specific attributes of female directors affect earnings management’, The British Accounting Review, Vol. 50, pp. 255–274.
  • NEKHILI M., NAGATI H., CHTIOUI T., REBOLLEDO C. [2017], ‘Corporate social responsibility disclosure and market value: Family versus non-family firms’, Journal of Business Research, Vol. 77, pp. 41–52.
  • NEKHILI M., NAGATI H., CHTIOUI T., NEKHILI A. [2017], ‘Gender-diverse boards and the relevance of CSR reporting’, International Review of Financial Analysis, Vol. 50, pp. 81–100.
  • NEKHILI M., HUSSAINEY K., CHEFFI W., CHTIOUI T., TCHAKOUTE H. [2016], ‘R&D narrative disclosure, corporate governance and market value: Evidence from France’, Journal of Applied Business Research, Vol. 32, No. 1, pp. 111–128.
  • NEKHILI M., FAKHFAKH I., CHTIOUI T., LAKHAL F. [2016], ‘Free cash flow and earnings management: The moderating role of governance and ownership’, Journal of Applied Business Research, Vol. 32, No. 1, pp. 255–268.
  • CHAKROUN H., CHTIOUI T., NEKHILI M. [2015], ‘The use of ICT as a means of control in franchise networks’, Revue des Sciences de Gestion, Direction et Gestion, Nos. 275–276, pp. 123–142.
  • BENNOURI M., NEKHILI M., TOURON P. [2015], ‘Does auditors’ reputation discourage related-party transactions? The French case’, *Auditing: Journal of Practice & Theory*, Vol. 34, No. 4, pp. 1–32.
  • MARAGHNI I. and NEKHILI M. [2014], ‘The diligence of the audit committee in French companies: a question of independence or competence?’, Accounting–Control–Audit, Vol. 20, No. 2, pp. 99–128.
  • NEKHILI M., MASMOUDI AYADI W., CHEBBI NEKHILI D. [2014], ‘France’s joint-audit requirement and audit fees: The influence of ownership and governance’, Corporate Ownership & Control, Vol. 11, No. 2, pp. 388–401.
  • CHEBBI D., NEKHILI M., CHEFFI W. [2013], ‘Headquarters’ control capacity and the choice of R&D investment form abroad by multinational firms’, Bankers, Markets & Investors, No. 126, pp. 5–17.
  • NEKHILI M., GATFAOUI H. [2013], ‘Are Demographic Attributes and Firm Characteristics Drivers of Gender Diversity? Investigating Women’s Positions on French Boards of Directors’, *Journal of Business Ethics*, Vol. 188, No. 2, pp. 227–249.
  • LAKHAL F., NEKHILI M., TIMOUMI I. [2013], ‘Relating ownership and board characteristics to earnings management: Evidence from France’, International Journal of Management – Theory and Applications, Vol. 1, No. 1, pp. 1–12.
  • LABADI M., NEKHILI M. [2012], ‘Ownership structure and value sharing: an application to French non-financial firms in the SBF 120’, Revue de la RĂ©gulation, No. 12.
  • NEKHILI M., BOUBAKER S., LAKHAL F., [2012], ‘Ownership structure, R&D voluntary disclosure and market value of firms: The French case’, International Journal of Business, Vol. 17, No. 2, pp. 126–140.
  • TCHAKOUTE H., NEKHILI M. [2012], ‘Risk management and the performance of microfinance institutions’, Revue d’Economie Industrielle, No. 137, pp. 127–148.
  • BOUBAKER S., LAKHAL F., NEKHILI M. [2012], ‘The Determinants of Web-Based Corporate Reporting in France’, Managerial Auditing Journal, Vol. 27, No. 2, pp. 126–155.
  • NEKHILI M., CHERIF M. [2011], ‘Related-party transactions and a firm’s market value: The French case’, Review of Accounting and Finance, Vol. 10, No. 3, pp. 291–315.
  • MAKNI S., NEKHILI M., [2011], ‘Listing abroad: what are the benefits for minority shareholders?’, Recherches en Sciences de Gestion, No. 87, pp. 95–113.
  • BOUBAKER S., LAKHAL F., NEKHILI M. [2011], ‘The determinants of online financial reporting by French companies’, Recherches en Sciences de Gestion, No. 86, pp. 41–61.
  • CHEFFI W., NEKHILI M. [2011], ‘Roles assigned to management accounting by managers and accounting change: a question of suitability or mere disillusionment’, Accounting – Control – Audit, Vol. 17, No. 1, pp. 67–98.
  • CHEBBI D., NEKHILI M. [2010], ‘Contractual and cognitive governance of international R&D alliances by multinational firms’, *Recherches en Sciences de Gestion*, No. 78, pp. 103–128.
  • CHEBBI D., NEKHILI M., NLEMVO F. [2010], ‘Governance of R&D activities by multinational firms: a contribution from resource-based theory’, Management & Avenir, No. 31, pp. 50–70.
  • NEKHILI M., CHERIF M. [2009], ‘Related-party transactions, governance and the performance of French firms’, Accounting – Control – Audit, Special Issue: Governance and Accounting, pp. 55–90.
  • NAJAR J., NEKHILI M. [2009], ‘Accounting and financial characteristics of firms reducing their workforce’, Revue d’Économie Industrielle, No. 126, pp. 77–98.
  • CHEBBI D., NEKHILI M. [2009] ‘The relevance of choosing a wholly-owned subsidiary as an organisational form for overseas R&D investment by multinational firms’, *Recherches en Sciences de Gestion*, No. 71, pp. 19–38.
  • NEKHILI M., WALI A., CHEBBI D. [2009], ‘Free cash flow, corporate governance and the financial policy of French firms’, *Finance ContrĂŽle StratĂ©gie*, Vol. 12, No. 1, pp. 5–31.
  • NEKHILI M., CHEBBI D., VAILLANT, N. [2009], ‘What matters more in R&D and capital expenditure financing by Japanese firms: Multinationality or bank affiliation?’, *Bankers Markets & Investors*, No. 100, May–June, pp. 25–36.
  • NEKHILI M., FAKHFAKH I. [2008], ‘The relationship between corporate governance mechanisms and the voluntary disclosure index: a case study of two Tunisian companies’, Revue du Financier, No. 169, January–February, pp. 104–122.
  • NEKHILI M., DERBEL M. [2007], ‘The importance of structural and behavioural variables in the decision to grant credit to SMEs’, Revue Internationale PME, Vol. 20, pp. 191–218.
  • BOUSLAMA G., NEKHILI M. [2007], ‘Bank restructuring, organisational changes and the bank–SME relationship’, Revue des Sciences de Gestion, No. 228, pp. 85–92.
  • NEKHILI M., HAMADOU B. [2007], ‘The determinants of the choice of bank establishment model abroad: a theoretical analysis’, Revue des Sciences de Gestion, Nos. 224–225, pp. 167–176.
  • NEKHILI M., MAKNI S. [2007], ‘Protection of minority shareholders and the development of the Tunisian capital market: a study based on STRAMICA’s takeover bid for CNT’, Revue Française de Gouvernance d’Entreprise, No. 2, pp. 143–160.
  • NEKHILI M., CHAKROUN H. [2006], ‘Architecture and organisational efficiency of franchise networks’, Recherches en Sciences de Gestion, No. 57, pp. 89–110.
  • NEKHILI M., REBAI AZOUZ S. [2006], ‘R&D investment, accounting treatment and management of results’, *Gestion 2000*, No. 6, November–December, pp. 15–34.
  • NEKHILI M., BOUSLAMA G. [2006], ‘The impact of banking mergers and acquisitions on credit agreements for SMEs’, Revue Française de Gestion, No. 163, May, pp. 59–72.
  • NEKHILI M., ACHOUR S. [2004], ‘Governance and the performance of cooperative banks: a theoretical analysis’, Recherches en Sciences de Gestion, No. 43, pp. 101–120.
  • NEKHILI M. [2002], ‘The role of banks in the governance of German companies: a study based on three cases of hostile takeover bids’, *Recherches en Sciences de Gestion*, No. 34, pp. 77–102.
  • NEKHILI M., POINCELOT E. [2000], ‘The R&D function and managerial discretion: a theoretical study’, *Finance ContrĂŽle StratĂ©gie*, Vol. 3, No. 1, March, pp. 5–28.
  • NEKHILI M. [1999], ‘French firms’ choice of debt type and maturity’, *Finance ContrĂŽle StratĂ©gie*, Vol. 2, No. 3, September, pp. 179–206.
  • NEKHILI M. [1998], ‘Corporate governance in Japanese firms: a model to follow?’, Finance ContrĂŽle StratĂ©gie, Vol. 1, No. 4, December, pp. 63–82.

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