• Corpus ID: 198980095

Perspectives of Earnings Management In Islamic Banking Institutions

  title={Perspectives of Earnings Management In Islamic Banking Institutions},
  author={Faouzi Mohamed Hamdi and Mohamed Ali Zarai},
This paper examines whether executives in Islamic banking institutions (IBIs) are more likely to use efficient earnings management (EM) or opportunistic EM. A sample of 81 Islamic banks in a 10 year financial period from 2000 to 2009 has been analyzed and fixed effect regression method is applied. We found a positive and significant relationship between EM proxy and future profitability, which means that EM tends toward efficient. This indicates that Islamic banks executives do not use their… 
Earnings Management and Corporate Social Responsibility: Evidence from Islamic Banks in GCC
The previous literature has drawn attention to the relationship between the financial reporting quality which measured by earnings management (EM) practices and commitment to social accountability or
Can corporate governance mechanisms reduce earnings-management practices in Islamic banks?
Purpose This study aims to provide empirical evidence on the role of corporate governance mechanisms in reducing earnings-management practices in Islamic banks in Asia. Design/methodology/approach
Earnings Management in Terms of Islam: A Literature Analysis
the main purpose of this study is to examine earning management practices in context of literature evidences in Islam. The data is collected from prime source of Islam & the past studies. Literature
Predictability of the Profit Post Revision of Financial Accounting Based on the Supply Chain Management: Empirical Study from Islamic Banks in Indonesia
Abstract - Thuis paper investigates the impact of supply chain integration on organizational performance in Indonesian banking sector. For this purpose the earnings predictability of Islamic banks in
Corporate Social Responsibility, Shariah-Compliance, and Earnings Quality
This study examines the effect of two potential sources of ethical principles on earnings quality: corporate social responsibility (CSR) and membership in a Shariah index. We define membership in a
Earnings Management and Islam
This article, by applying five Islamic concepts (Fitrah, Akhlaq, Niyyah, Ijtihad and Maslahah), seeks for a solution of the problem of earnings management conducted by the managers. By analyzing
Profit Equalisation Reserve and Income Smoothing Practices in Malaysian Islamic Banks: Robust Statistical Analysis
The objective of this study is to ascertain the use of profit equalisation reserve (PER) to mitigate displaced commercial risk (DCR). This study proposes that the use of PER will be linked to
Corporate governance mechanism and financial performance: role of earnings management
The mechanism of good corporate governance is used to prevent the management of the company from engaging in unethical actions, such as the earnings management. It can be an effective way to control
Analisis perbandingan manajemen laba dengan metode Discretionary Accrual pada bank syariah dan bank konvensional
Abstract Earnings management is a deliberate act by managers using their power to determine the policy of regulating the level of corporate earnings. The purpose of this study is to prove that there
The Impact of firms’ compliance to shariah on stock price synchronicity
APA Citation Sharafeldin, A. (2020).The Impact of firms' compliance to shariah on stock price synchronicity [Master’s thesis, the American University in Cairo]. AUC Knowledge Fountain.


Earnings Management to Avoid Earnings Decreases and Losses: Empirical Evidence from Islamic Banking Industry
We use earnings distribution approach (EDA) to investigate whether and why Islamic banks manage reported earnings. First findings confirm the assumption that Islamic banks manage earnings to avoid
Profit distribution management by Islamic banks: An empirical investigation
The objective of this paper is to ascertain whether Islamic banks do in fact manage profit distributions and if so, what factors are associated with the extent of profit distribution management. The
Religion, Ethics and Stock Trading: The Case of an Islamic Equities Market
Islamic banking, based on the prohibition of interest, is well established throughout the Muslim world. Attention has now turned towards applying Islamic principles in equity markets. The search for
Social Reporting by Islamic Banks
The last thirty years have witnessed the appearance and rapid expansion of Islamic banking both inside and outside the Islamic world. Islamic banks provide financial products that do not violate
Efficient or opportunistic earnings management with regards to the role of firm size and corporate governance practices
The purpose of this study is to examine the type of earnings management in Iran and to investigate it, the effect of discretionary accruals, as a proxy for earnings management, on future
Is earnings management opportunistic or beneficial in Taiwan
This paper analyzes whether discretionary accruals affects firm value under the corporate governance mechanism via a panel of 277 Taiwanese listed companies from 1997 to 2007. Our results show that
Corporate Governance in Islamic Banking Institutions
Islamic Banking has come to a critical phase where it has to balance between performance and sanctity of the offerings. Keeping the investors happy and at the same time maintaining the reason for
Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia
The purpose of this study is to investigate whether companies listed on the Jakarta Stock Exchange (JSE) conduct efficient or opportunistic earnings management and to examine the effect of ownership
Does Religion Matter in Corporate Decision Making in America?
We examine how corporate culture influences firm behavior. Prior research suggests a link between individual religiosity and risk aversion. We find that this relationship also influences
The Ethics of Earnings Management: Perceptions after Sarbanes-Oxley
The ethics of financial reporting has long been a concern of the accounting profession. A significant increase in business failures and fraudulent financial reporting in the 1980s led to the creation