The impact of corporate governance and agency effect on earnings management - A test of the dual banking system

被引：28

作者：

Alam, Nafis ^{[1
]}

Ramachandran, Jaya Lakshmy ^{[2
]}

Nahomy, Aisha Homy ^{[3
]}

机构：

[1] Asia Pacific Univ Technol & Innovat APU, Sch Accounting & Finance, Technol Pk Malaysia, Kuala Lumpur 57000, Malaysia

[2] Univ Nottingham Malaysia, Jalan Broga, Semenyih 43500, Selangor Darul, Malaysia

[3] PriceWaterhouseCoopers Indonesia, WTC 3,Jalan Jendral Sudirman, Jakarta, Indonesia

来源：

RESEARCH IN INTERNATIONAL BUSINESS AND FINANCE | 2020年 / 54卷

关键词：

Corporate governance; Agency cost; Islamic financial institutions; Sharia; Supervisory board; Earnings management; LOAN LOSS PROVISIONS; ISLAMIC FINANCIAL INSTITUTIONS; INTERNATIONAL EVIDENCE; CONVENTIONAL BANKS; BOARD COMPOSITION; PERFORMANCE; OWNERSHIP; COMPANIES; QUALITY; FIRM;

D O I：

10.1016/j.ribaf.2020.101242

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This study investigates the impact of the Board characteristics, Chief Executive Officer's (CEO) power and Shariah supervision on Earnings Management (EM) within conventional and Islamic banks. We provide evidence that EM levels do not significantly differ between Islamic and conventional banks. Contrary to public belief, additional value-based attributes such as the Shariah Supervisory Board (SSB) that promotes ethical and religious values, do not help in the restriction of opportunistic behaviour in Islamic banks. Additionally, attributes such as board size, firm size and leverage have a significant negative influence on EM of both Islamic and conventional banks. Our results are important in deliberating that the word `Islamic' must not be used merely as a profit manifestation, but instead must promote a value-based business, which in turn could ensure reliability and sustainability.

引用

页数：16

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