Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region

Lassoued, Naima; Attia, Mouna Ben Rejeb; Sassi, Houda

doi:10.1016/j.intaccaudtax.2017.12.003

Cited by 68 publications

(73 citation statements)

References 62 publications

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“…However, the actual returns generated by IAH assets (net of the bank's profit share and provision for IAH assets, hereafter "contractual" returns) may be less than the benchmark rate, causing Islamic banks to subsidise cash returns paid to IAHs (AAOIFI, 1999). The ongoing practice of smoothing cash returns to IAHs using subsidies (as well as reserves) is confirmed by recent literature examining this practice across different jurisdictions (see Hamza, 2016;Suandi, 2017;Lassoued et al, 2018;Zainuldin and Lui, 2018;Toumi et al, 2018). As a result of DCR, the rate of return risk manifesting in IAH assets, which should vest with IAHs, is displaced to bank shareholders, giving rise to a potentially deleterious impact on bank capital if shareholders subsidise the returns paid to IAHs using their own capital.…”

Section: Introductionmentioning

confidence: 90%

A structural model of “alpha” for the capital adequacy ratios of Islamic banks

Baldwin

Alhalboni

Helmi

2019

Journal of International Financial Markets, Institutions and Mo

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Section: Introductionmentioning

confidence: 90%

A structural model of “alpha” for the capital adequacy ratios of Islamic banks

Baldwin

Alhalboni

Helmi

2019

Journal of International Financial Markets, Institutions and Mo

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“…Islamic banks are conducted as per the Shariah law maintaining Islamic principles, objectives, goals and procedures concerning sharing profit and loss, strictly prohibiting the term "interest" that is completely distinct from the conventional banking system. Besides, public Islamic banks should also follow the financial reporting requirements as per company law and the International Financial Reporting Standard (Lassoued et al, 2018). "Islami Bank Bangladesh Limited" is the first Islamic bank to introduce its operation in Bangladesh in 1983.…”

Section: Institutional Settings Of the Banking Sector In Considering mentioning

confidence: 99%

Effect of managerial ownership on bank value: insights of an emerging economy

Moudud‐Ul‐Huq

Biswas

Dola

2020

AJAR

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PurposeThis study aims to empirically investigate the effect of managerial ownership on bank value concerning conventional and Islamic bank. The analysis uses a balanced panel data set based on a sample consisting of 480 bank-year observations between 2003 and 2017.Design/methodology/approachOrdinary least squares, fixed effect and random effect have been used primarily to examine the relationship between managerial ownership and banks' value. Later, the authors validate the core results by using the generalized linear model.FindingsThis study provides general support for the claim of interest alignment that encourages bank standards with a high level of managerial ownership and partly opposes the view of the entrenchment effects.Originality/valueA good number of studies are available in the current literature, which examine the impact of managerial ownership on either bank performance or risk-taking. However, very few studies are found that examine the bidirectional relationship between managerial ownership and banks' value. Moreover, to the best of authors’ knowledge, there is a dearth of literature on this topic that is built on the comparative analysis between conventional and Islamic banks.

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“…Consequently, this paper contributes to the limited literature by suggesting a new model for the effect of of ownership structure and capital structure on earnings management. Hassan et al 2018;Lassoued et al 2018;Maswadeh, 2018;Mindzak & Zeng, 2018;Osemene et al 2018;Tessema et al 2018…”

Section: ‫أﺜر‬mentioning

confidence: 99%

أثر هیکل الملکیة وهیکل التمویل على إدارة الأرباح: دراسة تطبیقیة على الشرکات المدرجة فی سوق الأوراق المالیة المصری

ابوالعلا¹

2019

الفکر المحاسبى

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Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region

Cited by 68 publications

References 62 publications

A structural model of “alpha” for the capital adequacy ratios of Islamic banks

A structural model of “alpha” for the capital adequacy ratios of Islamic banks

Effect of managerial ownership on bank value: insights of an emerging economy

أثر هیکل الملکیة وهیکل التمویل على إدارة الأرباح: دراسة تطبیقیة على الشرکات المدرجة فی سوق الأوراق المالیة المصری

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