يجب تسجيل الدخول أولا
Earnings Management and Corporate Social Responsibility: Evidence from Islamic Banks in GCC
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | El-Halaby, Sherif Ismail (Author) |
| مؤلفين آخرين: | Ragab, Mona Abd El-Hakim (Co-Author) |
| المجلد/العدد: | مج22, ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2018
|
| الشهر: | يوليو |
| الصفحات: | 120 - 155 |
| DOI: |
10.21608/ATASU.2018.39592 |
| ISSN: |
2356-8402 |
| رقم MD: | 911997 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Earnings Management "EM" | Corporate Social Responsibility Disclosure "CSRD" | Bi-Directional Association | Islamic Banks | GCC
|
| رابط المحتوى: |
عدد مرات التحميل
65
| المستخلص: |
The previous literature has drawn attention to the relationship between the financial reporting quality which measured by earnings management (EM) practices and commitment to social accountability or corporate social responsibility (CSR). As far as we know no evidence about this association regarding to Islamic banking context which characterised by ethical; moral commitment and social accountability. Empirical evidence, however, provides inconclusive results regarding the direction of this association. Using simultaneous equations and longitudinal panel data analysis, we examine the bi-directional EM—CSRD relationship for 29 Islamic banks across Gulf Cooperation Council (GCC) region during 5 years (2012-2016). We demonstrate that, bi-directional EM-CSRD association is not significant. The insignificant findings between EM and CSRD suggest that social reporting for Islamic banks is not being manipulated to cover their EM practices. We provide implications for investors, analysts and regulators. |
|---|---|
| ISSN: |
2356-8402 |
عناصر مشابهة
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Multi Gender Diversity and Earnings Quality in Islamic Banks: The Moderating Role of IFRS’ Adoption and Culture
بواسطة: El-Halaby, Sherif Ismail منشور: (2021) -
Does the Adoption of AAOIFI Affect Corporate Social Responsibility Disclosure? Evidence from Islamic Banks
بواسطة: Al-Hakim, Mona منشور: (2021) -
The Impact of Corporate Governance on Interim Earnings Quality: An Emppirical Study
بواسطة: Ismail, Mohamed El Shahat Ahmed منشور: (2019) -
The Effect of Corporate Social Responsibility Disclosures "CARD" on Earnings Management "EM" Practices in Jordanian Banks
بواسطة: البدارين، فيصل محمد ناصر منشور: (2022) -
The Performance of Islamic Banks in Comparison with Conventional Banks : Evidence From the Gulf Cooperation Council (GCC) Countries
بواسطة: Al Ogaily, Mohammad منشور: (2010)
