AlQudah, Alaa Mohammad; Azzam, Mohammad Jamal; Haija, … - In: Cogent business & management 7 (2020) 1, pp. 1-16
Banks’ shareholders are mainly concerned with maximizing their profits. As a result of passing their monitoring tasks to another group (managers), the maximization goal could be threatened by manipulating bank’s provisions to accomplish a specific set of goals for managers. Hence,...