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The Impact Of Corporate Governance On Earnings Management In Islamic And Conventional Banks, Christina A. Al Hajjar, Ekramy S. Mokhtar, Mohamed M. Mandour
The Impact Of Corporate Governance On Earnings Management In Islamic And Conventional Banks, Christina A. Al Hajjar, Ekramy S. Mokhtar, Mohamed M. Mandour
BAU Journal - Society, Culture and Human Behavior
Purpose – This paper aims to examine the association between internal corporate governance and earnings management and to compare earnings management practices in Islamic banks versus conventional banks in the MENA region.
Design/methodology/approach – This paper uses an unbalanced panel data of 20 Islamic banks and 100 conventional banks, from eleven countries in the MENA region over the period 2012-2017. Discretionary accruals are used to measure earnings management by estimating loan loss provision. Regression analysis is used to test the hypotheses.
Findings – The results indicate that Islamic banks provide fewer earnings management practices compared to conventional banks. Besides, the …