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http://hdl.handle.net/1942/33925
Title: | Board of directors and earnings management: conventional and Islamic banks | Authors: | ABU-DAWLEH, Ahmad LYBAERT, Nadine STEIJVERS, Tensie JANS, Mieke |
Issue Date: | 2022 | Publisher: | ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD | Source: | Asia-Pacific Journal of Accounting & Economics, 29 (6), p. 1640-1656 | Abstract: | This study examines how the board of directors (BOD) of Islamic banks (IBs) might affect earnings management differently, compared to BOD of conventional banks (CBs). Our results indicate that banks in the MENA region that promote BOD independence incur less earnings management. Distinguishing between CBs and IBs, we document higher loan quality and credit policy at IBs. Moreover, smaller BOD size and board independence decrease earnings management at IBs. Findings suggest that agency theory might not accommodate the agency conflicts at IBs, since it neglects stakeholders' behavioural patterns. Thus, these results suggest the need to shape directors' financial acumen at IBs. | Notes: | Abu-Dawleh, A (corresponding author), German Jordanian Univ, Sch Management & Logist Sci, Int Accounting, Amman, Jordan. ahmad.abudawleh@gju.edu.jo |
Other: | Abu-Dawleh, A (corresponding author), German Jordanian Univ, Sch Management & Logist Sci, Int Accounting, Amman, Jordan. ahmad.abudawleh@gju.edu.jo | Keywords: | Board of directors;board independence;board size;earnings management;Islamic and conventional banks | Document URI: | http://hdl.handle.net/1942/33925 | ISSN: | 1608-1625 | e-ISSN: | 2164-2257 | DOI: | 10.1080/16081625.2021.1886951 | ISI #: | WOS:000624716200001 | Category: | A1 | Type: | Journal Contribution | Validations: | ecoom 2022 |
Appears in Collections: | Research publications |
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File | Description | Size | Format | |
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RAAE-NP-2018-0007 (3) (1).pdf | Peer-reviewed author version | 444.08 kB | Adobe PDF | View/Open |
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