We review the recent academic and policy literature on bank loan loss provisioning. Among
other things, we observe that there exist some interaction between LLPs and existing …

This paper examines the impact of audit quality on earnings management through loan loss
provisions among both conventional and Islamic banks operating in MENA countries. Using …

Purpose The purpose of this paper is to examine whether corporate governance
mechanisms affect the reporting of loan loss provisions by managers in Islamic banks in the …

This study investigates the impact of the Board characteristics, Chief Executive Officer's
(CEO) power and Shariah supervision on Earnings Management (EM) within conventional …

Purpose This study aims to examine the influence of the quality of voluntary disclosure
(QVD) on earnings management (EM) amongst a sample of commercial banks in the Middle …

In today's information-based economy, knowledge is considered as a critical and effective
resource for assisting businesses in establishing departmental synergies, accelerating …

Purpose The aim of this paper is to examine the impact of corporate governance
mechanisms on earnings management practice for a sample of Gulf Cooperation Council …

The aim of this paper is to compare earnings management between conventional and
Islamic banks and to examine whether ownership structure affects earnings management in …

Theoretical approaches and demonstrated repertoires in the Islamic finance literature have
formed a divergent and inconsistent system that did not truly value the importance of the …

Purpose This study aims to investigate the role of corporate governance practices in
restraining earnings management in Indian commercial banks. Design/methodology …