Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region
作者: Naima LassouedMouna Ben Rejeb AttiaHouda Sassi
作者单位: 1Higher School of Business, Manouba University, Manouba, Tunisia
2Higher Institute of Accountancy and Entrepreneurial Administration, Manouba University, Manouba, Tunisia
3Institute of High Business Studies, Carthage University, Tunis, Tunisia
刊名: Journal of International Accounting, Auditing and Taxation, 2018, Vol.30 , pp.85-105
来源数据库: Elsevier Journal
DOI: 10.1016/j.intaccaudtax.2017.12.003
关键词: Earning managementConventional banksIslamic banksMENA countries ownership structure
原始语种摘要: Abstract(#br)The aim of this paper is to compare earnings management between conventional and Islamic banks and to examine whether ownership structure affects earnings management in the banking industry of emerging markets. Using a sample of Conventional and Islamic banks from Middle Eastern and North African (MENA) countries, we first found evidence that Islamic bank manage less their earnings than conventional banks. Second, both Islamic and conventional banks with more concentrated ownership use discretionary loan loss provisions to manage their earnings. Third, institutional owners encourage earnings management in Islamic banks and State participation increases earnings management in conventional banks. Finally, family owners reduce this practice in both types of banks.
全文获取路径: Elsevier  (合作)

  • ownership 所有权
  • management 管理
  • banks 管束
  • earnings 收入
  • institutional 惯例的
  • conventional 常规
  • banking 筑堤
  • discretionary 修]自由选择[定
  • participation 参与
  • structure 构造