-year observations from 2003 to 2010, we analyze if bank earnings management in terms of Loan Loss Provisioning (LLP hereafter) is … or conventional;by bank accounting standards; whether rule-based local Generally Accepted Accounting Principles … hereafter) in Islamic banks may work as an additional tier into the governance system. On the use of accounting standard, we …

year observations from 2003 to 2008, we analyze if bank earning management in terms of Loan Loss Provisioning (LLP … hereafter) is affected by the banking nature whether Islamic or conventional, by the bank accounting standards whether rulebased … the governance system. On the use of accounting standard, we argue that banks using IFRS standard may exhibit lower …

The objective of this paper is to ascertain whether there are significant differences in the loan loss provisioning … behaviour of Islamic banks as compared to conventional banks. We proposed that loan loss provisioning will be linked to the … extent of profit distribution management. The results suggest that Islamic banks consistently record lower loan loss …