Ben Othman, Hakim; Mersni, Hounaida - In: Studies in Economics and Finance 31 (2014) 1, pp. 106-128
Purpose – The purpose of this paper is to study earnings management practices of Islamic banks and conventional banks …. Design/methodology/approach – This empirical study uses an unbalanced panel data of 21 Islamic banks, 18 conventional banks … with Islamic windows and 33 conventional banks, from seven Middle East countries during a period that ranges from 2000 to …