Kolsi, Mohamed Chakib; Grassa, Rihab - In: International Journal of Islamic and Middle Eastern … 10 (2017) 1, pp. 2-23
Purpose The aim of this paper is to examine the impact of corporate governance mechanisms on earnings management practice for a sample of Gulf Cooperation Council (GCC) Islamic banks (IBs) using a new model of earnings management. Design/methodology/approach First, the authors estimate...