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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.