SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region
16 references·16 citing·44 second hopsampled
The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region (2014)The use of discretionary loan loss provis…Differences and Similarities in Islamic and Conventional Banking (2014)Differences and Similarities …Do Islamic Banks Employ Less Earnings Management? (2013)Do Islamic Banks Employ Less …Corporate governance and earnings management at large U.S. bank holding companies (2009)Corporate governance and earn…Use of loan loss provisions for capital, earnings management and signalling by Australian banks (2007)Use of loan loss provisions f…Islamic finance: law, economics, and practice (2007)Islamic finance: law, economi…Islamic Finance (2006)Islamic FinanceThe Corporate Governance of Banks (2005)The Corporate Governance of B…Investor protection, prospect theory, and earnings management: An international comparison of the banking industry (2005)Investor protection, prospect…Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects (1999)Bank loan loss provisions: a …The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs (1998)The impact of the 1989 change…Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Managing Financial Reports of…Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Bank Differences in the Coord…Capital adequacy ratio regulations and accounting choices in commercial banks (1990)Capital adequacy ratio regula…Bank loan-loss provisions and the income-smoothing hypothesis: An empirical analysis, 1976–1984 (1988)Bank loan-loss provisions and…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Audit quality moderating effect on the relationship between earnings management and ESG reporting in the Jordanian banking industry (2025)Audit quality moderating effe…The impact of Shariah Advisory Board characteristics on the financial performance of Islamic banks (2022)The impact of Shariah Advisor…Testing the Determining Factors of Knowledge Sharing Behavior (2022)Testing the Determining Facto…Can Shari’ah supervisory board and Islamic bank characteristics reduce tax avoidance? Evidence in Indonesia and Malaysia (2022)Can Shari’ah supervisory boar…Economics of loan growth, credit risk and bank capital in Islamic banks (2021)Economics of loan growth, cre…Do corporate governance practices restrain earnings management in banking industry? Lessons from India (2021)Do corporate governance pract…The impact of corporate governance and agency effect on earnings management – A test of the dual banking system (2020)The impact of corporate gover…Loan loss provisions and audit quality: Evidence from MENA Islamic and conventional banks (2020)Loan loss provisions and audi…Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African banks (2020)Does the quality of voluntary…Does Sharia compliance affect financial reporting quality? An evidence from Muslim majority countries (2020)Does Sharia compliance affect…Corporate governance and compliance with AAOIFI governance standards by Islamic banks (2020)Corporate governance and comp…Earnings management and equity incentives: evidence from the European banking industry (2019)Earnings management and equit…Earnings management in financial institutions: A comparative study of Islamic banks and conventional banks in emerging markets (2018)Earnings management in financ…BUILDING INTEGRATION AND INTERCONNECTION IN ISLAMIC ECONOMIC SYSTEM TO CREATE ISLAMIC SOLUTIONS IN SOLVING SOCIAL PROBLEMS (2018)BUILDING INTEGRATION AND INTE…The impact of efficiency on discretionary loans/finance loss provision: A comparative study of Islamic and conventional banks (2015)The impact of efficiency on d…Business dynamics, efficiency, asset quality and stability: The case of financial intermediaries in Pakistan (2015)Business dynamics, efficiency…The Modern Corporation and Private Property (1933)Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure (1998)Bank concentration, competition, and crises: First results (2005)Rethinking Bank Regulation: Till Angels Govern (2005)Risk management, corporate governance, and bank performance in the financial crisis (2011)Prospect theory: An analysis of decision under risk (1988)A Survey of Corporate Governance (1997)Understanding the objectives of Islamic banking: a survey of stakeholders' perspectives (2008)Corporate social responsibility and financial performance in Islamic banks (2014)A contemporary survey of islamic banking literature (2017)Toward a More General Theory of Regulation (1976)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows (1995)Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107. (1996)Earnings management: a perspective (2001)Specification Tests in Econometrics (1978)Why Bank Credit Policies Fluctuate: A Theory and Some Evidence (1994)Loan loss provisioning and economic slowdowns: too much, too late? (2003)The crisis of fair-value accounting: Making sense of the recent debate (2009)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Econometric Analysis of Cross Section and Panel Data (2001)Corporate governance, accounting and finance: A review (2010)Board characteristics and Chinese bank performance (2013)Does board structure in banks really affect their performance? (2013)Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Meta-Analytic Procedures for Social Research. (1994)Discretionary behavior with respect to allowances for loan losses and the behavior of security prices (1996)Credit Cycles, Credit Risk, and Prudential Regulation (2005)Discretionary Revenues as a Measure of Earnings Management (2010)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)Separation of Ownership and Control (1983)Dynamic capabilities and strategic management (1997)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Law and Finance (1998)The pricing of discretionary accruals (1996)Product Mix and Earnings Volatility at Commercial Banks: Evidence from a Degree of Total Leverage Model (2001)Diversification in Banking: Is Noninterest Income the Answer? (2004)Macroeconomic and bank-specific determinants of non-performing loans in Greece: A comparative study of mortgage, business and consumer loan portfolios (2011)Global financial crisis: an Islamic finance perspective (2010)Islamic mutual funds' financial performance and international investment style : evidence from 20 countries (2011)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
  • 2005The Corporate Governance of Banks589 cited
  • 2009Corporate governance and earnings management at large U.S. bank holding companies582 cited
  • 2007Islamic finance: law, economics, and practice550 cited
  • 1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
  • 2006Islamic Finance500 cited
  • 1998The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs340 cited
  • 1988Bank loan-loss provisions and the income-smoothing hypothesis: An empirical analysis, 1976–1984301 cited
  • 2005Investor protection, prospect theory, and earnings management: An international comparison of the banking industry295 cited
  • 2007Use of loan loss provisions for capital, earnings management and signalling by Australian banks216 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2013Do Islamic Banks Employ Less Earnings Management?195 cited
  • 2014Differences and Similarities in Islamic and Conventional Banking183 cited
  • Cited by

    • 2020Loan loss provisions and audit quality: Evidence from MENA Islamic and conventional banks91 cited
    • 2020Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African banks90 cited
    • 2020The impact of corporate governance and agency effect on earnings management – A test of the dual banking system83 cited
    • 2015The impact of efficiency on discretionary loans/finance loss provision: A comparative study of Islamic and conventional banks57 cited
    • 2015Business dynamics, efficiency, asset quality and stability: The case of financial intermediaries in Pakistan54 cited
    • 2022The impact of Shariah Advisory Board characteristics on the financial performance of Islamic banks48 cited
    • 2022Testing the Determining Factors of Knowledge Sharing Behavior45 cited
    • 2018Earnings management in financial institutions: A comparative study of Islamic banks and conventional banks in emerging markets43 cited
    • 2021Economics of loan growth, credit risk and bank capital in Islamic banks38 cited
    • 2019Earnings management and equity incentives: evidence from the European banking industry37 cited
    • 2020Does Sharia compliance affect financial reporting quality? An evidence from Muslim majority countries33 cited
    • 2021Do corporate governance practices restrain earnings management in banking industry? Lessons from India31 cited
    • 2025Audit quality moderating effect on the relationship between earnings management and ESG reporting in the Jordanian banking industry22 cited
    • 2020Corporate governance and compliance with AAOIFI governance standards by Islamic banks21 cited
    • 2018BUILDING INTEGRATION AND INTERCONNECTION IN ISLAMIC ECONOMIC SYSTEM TO CREATE ISLAMIC SOLUTIONS IN SOLVING SOCIAL PROBLEMS20 cited
    • 2022Can Shari’ah supervisory board and Islamic bank characteristics reduce tax avoidance? Evidence in Indonesia and Malaysia19 cited