Purpose - This paper aims to determine whether Islamic banks (IBs) and conventional banks (CBs) in Tunisia are distinguishable from one another based on financial characteristics during the 2005-2014 period covering the 2008 global financial crisis (GFC) and the 2011 Tunisian revolution....

Purpose This paper aims to address a specific question over the compatibility of International Financial Reporting Standards with Islamic finance regarding the use of interest rate as discounting rate in impairment testing and valuation techniques. Design/methodology/approach Inductive...

Purpose This paper aims to explore empirically the impact of fair value accounting on banking contagion in a comparative context between Islamic banks and conventional banks. Design/methodology/approach The analysis of the impact of fair value changes on banking contagion is carried out through...

Purpose: The purpose of this study is to test the effect of the presence of outside blockholders on earnings management around seasoned equity offerings (SEOs). Design/methodology/approach: Given that SEO can be one of motivations for earnings management, the authors examined the role of...

Earnings management literature argues that managers' compensation contracts are based on financial performance measures (FPM). Indeed, the accounting earnings have been the subject of several studies. Few of them have attempted to check whether to introduce non financial performance measures...