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Safa Gaaya

Observed names: Gaaya, Safa, Safa GAAYA
Observed institutions: Université Paris-Est Créteil, Paris-Est Sup, Pôle Léonard de Vinci, Université Gustave Eiffel, Institut de Recherche en Gestion, Manouba University
ORCID: 0000-0003-4968-221X
Observed ORCIDs: 0000-0003-4968-221X, 0009-0003-7285-0784
OpenAlex ID: A5084153631
Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality
2017 · Safa Gaaya, Nadia Lakhal, et al. · Managerial Auditing Journal · 312
How do powerful CEOs influence corporate environmental performance?
2020 · Claude Francoeur, Faten Lakhal, et al. · Economic Modelling · 93
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Corporate tax avoidance, economic policy uncertainty, and the value of excess cash: International evidence
2021 · Ramzi Benkraiem, Safa Gaaya, et al. · Economic Modelling · 50
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Tax avoidance, investor protection, and investment inefficiency: An international evidence
2024 · Ramzi BENKRAIEM, Safa GAAYA, et al. · Research in International Business and Finance · 34
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Economic policy uncertainty, investor protection, and the value of excess cash: A cross-country comparison
2022 · Ramzi Benkraiem, Safa Gaaya, et al. · Finance research letters · 30
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Access to finance and corporate tax avoidance: International evidence
2024 · Ramzi Benkraiem, Safa Gaaya, et al. · Journal of International Accounting Auditing and Taxation · 16
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Cross-Country Evidence on Earnings Quality and Corporate Tax Avoidance: The Moderating Role of Legal Institutions
2020 · Benkraiem, Ramzi, Gaaya, Safa, et al. · RePEc: Research Papers in Economics · 4
How do socially responsible companies engage in tax avoidance practices? Evidence from France
2024 · Faten LAKHAL, Itidel BEN SAAD, et al. · Management international · 3
Corporate tax avoidance and investment efficiency: Does family control matter?
2025 · Itidel Ben Saad, Hela Garrouch, et al. · Journal of Applied Accounting Research · 1
Accounting values and the assurance of environmental disclosure: the moderating effect of corporate social responsibility committee
2026 · Moez Essid, Karim Mhedhbi, et al. · International Journal of Disclosure and Governance
Does Corporate Tax Avoidance Affect Equity Returns? International Evidence from Corporate Governance and Institutional Settings
2026 · Thao Nguyen, Safa Gaaya, et al. · SSRN Electronic Journal
Firm-Level Political Risk and Accounting Conservatism: Evidence from Earnings Conference Calls
2025 · Safa Gaaya, Moez ESSID, et al. · SSRN Electronic Journal
What about the firm's exposure to climate risk Balancing carbon performance and tax avoidance practices
2025 · Safa Gaaya, Mouna Hamza, et al. · International Journal of Accounting Auditing and Performance Evaluation
Corporate tax avoidance : three essays in an international context
2021 · Safa Gaaya · theses.fr (ABES)
Works count: 14
Citation count: 543
H-index: 6
I10-index: 6
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