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Can corporate governance mechanisms reduce earnings-management practices in Islamic banks?
16 references·0 citing·38 second hopsampled
Can corporate governance mechanisms reduce earnings-management practices in Islamic banks? (2021)Can corporate governance mechanisms reduc…Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region (2017)Earnings management in islami…Corporate governance, Islamic governance and earnings management in Oman (2017)Corporate governance, Islamic…The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region (2016)The impact of corporate gover…Do Islamic Banks Employ Less Earnings Management? (2013)Do Islamic Banks Employ Less …Do Islamic banks use loan loss provisions to smooth their results? (2010)Do Islamic banks use loan los…Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports (2007)Exploring the Ethical Identit…Board, audit committee, culture and earnings management: Malaysian evidence (2006)Board, audit committee, cultu…What are the consequences of real earnings management (2005)What are the consequences of …The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Corporate Governance and Earnings Management (2001)Corporate Governance and Earn…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Separation of Ownership and Control (1983)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)A Survey of Corporate Governance (1997)Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting Quality (2013)Content Analysis: An Introduction to its Methodology. (1984)Disclosure in the Corporate Annual Reports of Swedish Companies (1989)Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Corporate social responsibility and financial performance in Islamic banks (2014)The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from the GCC Islamic Banking Sector (2016)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)Management ownership and market valuation (1988)Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)The Audit Committee Oversight Process* (2009)Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)The Economic Institutions of Capitalism (1987)Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia (2008)Corporate Governance and Earnings Management: A Meta‐Analysis (2009)Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions (2011)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Financial accounting information and corporate governance (2001)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
  • 2006Board, audit committee, culture and earnings management: Malaysian evidence820 cited
  • 2007Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports723 cited
  • 2001Corporate Governance and Earnings Management499 cited
  • 2005What are the consequences of real earnings management209 cited
  • 2013Do Islamic Banks Employ Less Earnings Management?195 cited
  • 2017Corporate governance, Islamic governance and earnings management in Oman156 cited
  • 2016The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region

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122 cited
  • 2017Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region105 cited
  • 2010Do Islamic banks use loan loss provisions to smooth their results?98 cited
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