What is it about?

Identify both incentives and constraints for earnings management at Islamic banks through GCC region

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Why is it important?

to shed light on factors affecting earnings management behavior of IBs through an original measre : DLLPs


Future research should explore the impact of additional IBs governance structures including CEO bonus, experience, gender and the extent to which IBs use real earnings management with Murabaha, Mudaraba, Musharaka transactions.

associate professor Mohamed Chakib kolsi
University of Sfax & Emirates College of Technology

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This page is a summary of: Did corporate governance mechanisms affect earnings management? Further evidence from GCC Islamic banks, International Journal of Islamic and Middle Eastern Finance and Management, April 2017, Emerald,
DOI: 10.1108/imefm-07-2015-0076.
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