Abstract.Using a sample of 291 banks from 35 OIC (Organization of Islamic Cooperation) member countries with 2078 bank-year observations from 2003 to 2010, we analyze if bank earnings management in terms of Loan Loss Provisioning (LLP hereafter) is affected by the banking nature.We take into...

Using a sample of 291 banks from 35 OIC (Organization of Islamic Conference) member Muslim countries with 2078 bank 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...