Board of directors and earnings management:: conventional and Islamic banks
| Autor: | Mieke Jans, Tensie Steijvers, Ahmad Abu-Dawleh, Nadine Lybaert |
|---|---|
| Přispěvatelé: | RS: GSBE other - not theme-related research, Accounting & Information Management |
| Jazyk: | angličtina |
| Rok vydání: | 2022 |
| Předmět: |
Economics and Econometrics
050208 finance Economics business.industry 05 social sciences Islam Accounting Islamic and conventional banks 050201 accounting Affect (psychology) Board of directors Earnings management 0502 economics and business board independence Business Finance board size earnings management |
| Zdroj: | Asia-Pacific Journal of Accounting & Economics, 29(6), 1640-1656. City University of Hong Kong Asia-Pacific journal of accounting & economics |
| ISSN: | 1608-1625 |
| Popis: | 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. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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