Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks
作者： Omneya Abdelsalam , Panagiotis Dimitropoulos , Marwa Elnahass , Stergios Leventis
DOI: 10.1016/J.JEBO.2016.04.022
关键词:
摘要: Abstract We investigate the impact of organizational religiosity on earnings quality listed banks in Middle East and North Africa region. analyze Islamic banking institutions, which operate within strict religious norms extended accountability constraints, compare them with their conventional counterparts during 2008–2013. find that are less likely to manage they adopt more conservative accounting policies. Based these findings, we argue moral constraints organizations have a significant financial reporting agency costs, implications for both regulators market participants.
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