The paper aims to investigate the effect of the bank type (conventional vs. Islamic banks) on the level of earning management in conventional vs. Islamic listed banks in Arab region using a sample contains 204 bank-year observations over the period (2012:2017), in addition to use (jones, 1991) discretionally accruals model that modified by(Yasuda et al.,2004(. we don't find statically significant evidence that conventional and Islamic banks use discretionally accruals earning management opportunistically.
Abdel razik, A. M. I. (2024). A Comparative Study of Earnings Management Practices among Banks Operating in The Arab Region. Alexandria Journal of Accounting Research, 8(1), 237-283. doi: 10.21608/aljalexu.2024.345474
MLA
Asmaa Mohamed Ibrahim Abdel razik. "A Comparative Study of Earnings Management Practices among Banks Operating in The Arab Region". Alexandria Journal of Accounting Research, 8, 1, 2024, 237-283. doi: 10.21608/aljalexu.2024.345474
HARVARD
Abdel razik, A. M. I. (2024). 'A Comparative Study of Earnings Management Practices among Banks Operating in The Arab Region', Alexandria Journal of Accounting Research, 8(1), pp. 237-283. doi: 10.21608/aljalexu.2024.345474
VANCOUVER
Abdel razik, A. M. I. A Comparative Study of Earnings Management Practices among Banks Operating in The Arab Region. Alexandria Journal of Accounting Research, 2024; 8(1): 237-283. doi: 10.21608/aljalexu.2024.345474