Earnings management can be either opportunistic, adding noise to reported earnings, or informative about a firm's underlying economic performance, adding valuable information to financial reports. This study examines earnings management in banks with differing levels of information asymmetry....

Purpose – The main purpose of this paper is to provide a comprehensive review of musharakah mutanaqisah (MM; diminishing partnership) technique and its potentials for Islamic financial institutions.Design/methodology/approach – Based on an extensive literature review, this paper aims to...