Akhter, Tanzina; Azad, Abul Kalam - In: China journal of accounting research : CJAR 16 (2023) 2, pp. 1-20
social norms on bank earnings management behavior with regard to ongoing economic development. We use 20,715 bank … banks with Islamic ones, conventional banks are found to be less prone to the earnings management practice than that of … effects on this unethical practice. Our results are robust with the alternative measures of earnings management and …