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Do Islamic Banks Employ Less Earnings Management?
16 references·16 citing·34 second hopsampled
Do Islamic Banks Employ Less Earnings Management? (2013)Do Islamic Banks Employ Less Earnings Man…The Worldwide Governance Indicators: Methodology and Analytical Issues (2010)The Worldwide Governance Indi…The determinants of corporate board size and composition: An empirical analysis (2007)The determinants of corporate…The determinants of board structure☆ (2007)The determinants of board str…Boards: Does one size fit all☆ (2007)Boards: Does one size fit all☆Board characteristics, accounting report integrity, and the cost of debt (2004)Board characteristics, accoun…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Corporate governance, chief executive officer compensation, and firm performance (1999)Corporate governance, chief e…Larger board size and decreasing firm value in small firms (1998)Larger board size and decreas…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…A Modest Proposal for Improved Corporate Governance (1992)A Modest Proposal for Improve…The Effects of Board Composition and Direct Incentives on Firm Performance (1991)The Effects of Board Composit…Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)Corporate Governance and the …Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…The impact of Shari’ah and corporate governance on Islamic banks performance: evidence from Asia (2020)The impact of Shari’ah and co…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…Islamic banks’ equity financing, Shariah supervisory board, and banking environments (2020)Islamic banks’ equity financi…Muslim CEO, women on boards and corporate responsibility reporting: some evidence from Malaysia (2019)Muslim CEO, women on boards a…Corporate governance, Sharia’ah governance and performance (2019)Corporate governance, Sharia’…Shari’ah supervisory board characteristics effects on Islamic banks’ performance (2018)Shari’ah supervisory board ch…Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region (2017)Earnings management in islami…Did corporate governance mechanisms affect earnings management? Further evidence from GCC Islamic banks (2017)Did corporate governance mech…Corporate governance: evidence from Islamic banks (2017)Corporate governance: evidenc…Corporate governance, Islamic governance and earnings management in Oman (2017)Corporate governance, Islamic…Bank Loan Loss Provisions Research: A Review (2017)Bank Loan Loss Provisions Res…The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region (2016)The impact of corporate gover…Corporate governance and credit rating in Islamic banks: Does Shariah governance matters? (2015)Corporate governance and cred…The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region (2014)The use of discretionary loan…Corporate governance of Islamic banks (2014)Corporate governance of Islam…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Prospect Theory: An Analysis of Decision under Risk (1979)Detecting Earnings Management. (1995)Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Women in the boardroom and their impact on governance and performance☆ (2009)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)Endogeneity and the dynamics of internal corporate governance (2012)Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2001)On the use of instrumental variables in accounting research (2009)Bank competition and financial stability in Asia Pacific (2013)Importance and vulnerability of the world’s water towers (2019)The impact of digital economy on energy transition across the globe: The mediating role of government governance (2022)
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References

  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 2010The Worldwide Governance Indicators: Methodology and Analytical Issues5,611 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1999Corporate governance, chief executive officer compensation, and firm performance4,334 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2007Boards: Does one size fit all☆3,088 cited
  • 1992A Modest Proposal for Improved Corporate Governance2,776 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1991The Effects of Board Composition and Direct Incentives on Firm Performance2,312 cited
  • 1998Larger board size and decreasing firm value in small firms2,200 cited
  • 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
  • 2007The determinants of board structure☆1,815 cited
  • 1985Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition

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1,742 cited
  • 2007The determinants of corporate board size and composition: An empirical analysis1,726 cited
  • Cited by

    • 2017Bank Loan Loss Provisions Research: A Review171 cited
    • 2018Shari’ah supervisory board characteristics effects on Islamic banks’ performance169 cited
    • 2017Corporate governance, Islamic governance and earnings management in Oman156 cited
    • 2014Corporate governance of Islamic banks145 cited
    • 2017Corporate governance: evidence from Islamic banks130 cited
    • 2015Corporate governance and credit rating in Islamic banks: Does Shariah governance matters?126 cited
    • 2016The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region122 cited
    • 2017Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region105 cited
    • 2020The impact of Shari’ah and corporate governance on Islamic banks performance: evidence from Asia105 cited
    • 2017Did corporate governance mechanisms affect earnings management? Further evidence from GCC Islamic banks93 cited
    • 2014The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region92 cited
    • 2020Loan loss provisions and audit quality: Evidence from MENA Islamic and conventional banks91 cited
    • 2019Corporate governance, Sharia’ah governance and performance88 cited
    • 2020Islamic banks’ equity financing, Shariah supervisory board, and banking environments88 cited
    • 2020The impact of corporate governance and agency effect on earnings management – A test of the dual banking system83 cited
    • 2019Muslim CEO, women on boards and corporate responsibility reporting: some evidence from Malaysia81 cited