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Earnings Management in Terms of Islam : A Literature Analysis

Jalal, Raja - 2016

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 analysis depicted that earning management … is a falsehood based, deceptive practice which is unethical and it is prohibited in Islam to practice such sort of …

Persistent link: https://www.econbiz.de/10012981885

The nature of smoothing returns practices : the case of Islamic banks

Boulila Taktak, Neila - In: Journal of Islamic accounting and business research : JIABR 2 (2011) 2, pp. 142-152

Persistent link: https://www.econbiz.de/10009382543

The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region : a comparative study

Ben Othman, Hakim; Mersni, Hounaida - In: Studies in economics and finance 31 (2014) 1, pp. 106-128

Persistent link: https://www.econbiz.de/10010258789

Do Islamic banks use loan loss provision to smooth their results?

Taktak, Neila Boulila; Zouari, Sarra Ben Slama; … - In: Journal of Islamic accounting and business research : JIABR 1 (2010) 2, pp. 114-127

Persistent link: https://www.econbiz.de/10008738375

Earnings management behaviors under different monitoring mechanisms : the case of Islamic and conventional banks

Abd-Elsalam, Omneya H.; Dimitropoulos, Panagiotis; … - In: Journal of economic behavior & organization : JEBO 132 (2016), pp. 155-173

Persistent link: https://www.econbiz.de/10011702892

The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region

Mersni, Hounaida; Ben Othman, Hakim - In: Journal of Islamic accounting and business research : JIABR 7 (2016) 4, pp. 318-348

Persistent link: https://www.econbiz.de/10011624566

Earnings management in financial institutions : a comparative study of Islamic banks and conventional banks in emerging markets

Zainuldin, Mohd Haniff; Lui, Tze Kiat - In: Pacific-Basin finance journal 62 (2020), pp. 1-17

Persistent link: https://www.econbiz.de/10012492004

How do Islamic banks manage earnings? : application of various measurement models in the Iranian Islamic banking system

Asl, Mahdi Ghaemi; Ghasemi Doudkanlou, Mohammad - In: ISRA international journal of islamic finance : an … 14 (2022) 3, pp. 274-288

Purpose This study aims to identify and compare the measurement models of earnings management (EM) appropriate to the Iranian Islamic banking system. The importance of reported profit figures has motivated business executives, who also perform financial reporting, to manipulate these figures....

Persistent link: https://www.econbiz.de/10014311341

Loan loss provisions and audit quality : evidence from MENA Islamic and conventional banks

Salem, Rami; Usman, Muhammad; Ezeani, Ernest - In: The quarterly review of economics and finance : journal … 79 (2021), pp. 345-359

Persistent link: https://www.econbiz.de/10012655063

The role of internal audit to reduce the effects of creative accounting on the reliability of financial statements in the Jordanian Islamic banks

Jarah, Baker Akram Falah; Al Jarrah, Mufleh Amin; … - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-16

The purpose of this study is to look into the role of internal audit (IA) in reducing the effects of creative accounting (CA) on financial statement reliability in Jordanian Islamic Banks. The research study used the survey methodology to examine the role of internal audit (including...

Persistent link: https://www.econbiz.de/10013368373