El-Halaby, Sherif; Sarea, Adel M.; Alnesafi, Awwad; … - In: Economies : open access journal 11 (2023) 2, pp. 1-22
This study seeks to measure the microeconomic consequences of the adoption of the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) standards on the conservatism, financial performance (FP), and earnings management (EM) of Islamic banks (IBs). The study draws on...