RISS 학술연구정보서비스

검색
다국어 입력

http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.

변환된 중국어를 복사하여 사용하시면 됩니다.

예시)
  • 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
  • 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
닫기
    인기검색어 순위 펼치기

    RISS 인기검색어

      검색결과 좁혀 보기

      선택해제

      오늘 본 자료

      • 오늘 본 자료가 없습니다.
      더보기
      • 무료
      • 기관 내 무료
      • 유료
      • KCI등재후보

        Conservatism and Earnings Management

        Omneya Abdelsalam,Panagiotis Dimitropoulos,Stergios Leventis,Marwa Elnahass 한국글로벌문화학회 2015 글로벌문화연구 Vol.6 No.2

        We investigate the impact of religion on the quality of financial reporting based on the promulgations of the social norm theory. In particular, we focus on earnings manipulation (EM) and accounting conservatism (AC) in the case of Islamic banking institutions which operate within the context of strict religious norms and governance rules in comparison to conventional banks. We cover the MENA region over the period between 2008 and 2012. By employing multiple models of EM and AC we find that Islamic banks are more conservative, they tend to engage auditors from the big-four auditors as a signalling tool and they are less likely to manipulate earnings when compared to conventional banks.. In summation, we propose that Islamic religious norms, governance and accountability have an impact on enhanced earnings quality. We also offer important regulatory implications and suggestions for further research.

      연관 검색어 추천

      이 검색어로 많이 본 자료

      활용도 높은 자료

      해외이동버튼