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Do Islamic banks use loan loss provision to smooth their results?
Taktak, Neila Boulila; Zouari, Sarra Ben Slama; … - In: Journal of Islamic accounting and business research : JIABR 1 (2010) 2, pp. 114-127
Persistent link: https://www.econbiz.de/10008738375
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The nature of smoothing returns practices : the case of Islamic banks
Boulila Taktak, Neila - In: Journal of Islamic accounting and business research : JIABR 2 (2011) 2, pp. 142-152
Persistent link: https://www.econbiz.de/10009382543
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The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region
Mersni, Hounaida; Ben Othman, Hakim - In: Journal of Islamic accounting and business research : JIABR 7 (2016) 4, pp. 318-348
Persistent link: https://www.econbiz.de/10011624566
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Earnings management in financial institutions : a comparative study of Islamic banks and conventional banks in emerging markets
Zainuldin, Mohd Haniff; Lui, Tze Kiat - In: Pacific-Basin finance journal 62 (2020), pp. 1-17
Persistent link: https://www.econbiz.de/10012492004
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Earnings management and initial public offerings : an empirical analysis
Miloud, Tarek - In: The journal of applied business research 30 (2014) 1, pp. 117-134
Persistent link: https://www.econbiz.de/10010252089
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When is earnings management really good news? : evidences from Indonesia
Rudiawarni, Felizia Arni; Sulistiawan, Dedhy; Feliana, … - In: International journal of trade and global markets 10 (2017) 1, pp. 47-57
Persistent link: https://www.econbiz.de/10011722916
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Accruals, managerial operating decisions, and firm growth : implications for tests of earnings management
Liu, Michelle - In: Journal of management accounting research : JMAR 31 (2019) 1, pp. 153-193
Persistent link: https://www.econbiz.de/10012106873
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A new measure of managers' intentional income smoothing
Black, Dirk; Pierce, Spencer; Thomas, Wayne B. - 2017
the earnings volatility of the firm's own reported fiscal year. To the extent managers use accruals to reduce annual … primarily driven by accruals rather than cash flows. Overall, we contribute to the literature exploring alternative explanations …
Persistent link: https://www.econbiz.de/10011756894
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A test of income smoothing using pseudo fiscal years
Black, Dirk E.; Pierce, Spencer R.; Thomas, Wayne B. - In: Management science : journal of the Institute for … 68 (2022) 7, pp. 5533-5555
Persistent link: https://www.econbiz.de/10013369331
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The growth of research in earnings management phenomenon
Nagy, Marek; Valaskova, Katarina - In: Management dynamics in the knowledge economy 10 (2022) 4/38, pp. 360-375
Persistent link: https://www.econbiz.de/10013499337