Farook, Sayd; Hassan, M. Kabir; Clinch, Gregory - In: Pacific-Basin Finance Journal 28 (2014) C, pp. 152-174
behaviour of Islamic banks as compared to conventional banks. We proposed that loan loss provisioning will be linked to the … extent of profit distribution management. The results suggest that Islamic banks consistently record lower loan loss … distributions (positive profit distribution management), it is observed that Islamic banks increase their loan loss provisions …