The impact of corporate governance index and earnings management on firms’ performance : a comparative study on the Islamic versus conventional financial institutions in Pakistan
المؤلفون المشاركون
Kayani, Ghulam Mujtaba
Ashfaq, Saira
Said, Muhammad Ali
المصدر
Journal of Islamic Business and Management
العدد
المجلد 7، العدد 1 (30 يونيو/حزيران 2017)، ص ص. 126-139، 14ص.
الناشر
Riphah International University Riphah Centre of Islamic Business
تاريخ النشر
2017-06-30
دولة النشر
باكستان
عدد الصفحات
14
التخصصات الرئيسية
الملخص EN
This study investigates the impact of corporate gov- ernance index and earnings management on firms’ performance and makes a comparative analysis of the selected Islamic and conventional financial institutions in Pakistan for the period of 2005-2015.
Data of 20 KSE listed Islamic financial institutions (i.e., a few Islamic banks and mostly mud.
¯arabah companies), and 35 KSE listed conventional financial institutions (i.e., conventional banks, mutual funds, insurance companies, and investment companies) have been used for analysis.
The fixed e ect model and random e ect model have been used for analysis.
The study finds that the corporate governance structure of conventional financial institutions is sound as compared to Islamic financial institutions.
The study also concluded that the manipulation for earnings management is less in Islamic financial institutions as compared to conventional financial institutions in Pakistan.
Therefore, it does not a ect firm’s performance of Islamic financial institutions whereas the results of conventional financial institutions indicate that the manipulation of earnings management has an impact on their performance.
Results of this study suggest that compliance with corporate governance practices is equally significant for both Islamic and conventional financial institutions.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Ashfaq, Saira& Kayani, Ghulam Mujtaba& Said, Muhammad Ali. 2017. The impact of corporate governance index and earnings management on firms’ performance : a comparative study on the Islamic versus conventional financial institutions in Pakistan. Journal of Islamic Business and Management،Vol. 7, no. 1, pp.126-139.
https://search.emarefa.net/detail/BIM-798411
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Kayani, Ghulam Mujtaba…[et al.]. The impact of corporate governance index and earnings management on firms’ performance : a comparative study on the Islamic versus conventional financial institutions in Pakistan. Journal of Islamic Business and Management Vol. 7, no. 1 (Jun. 2017), pp.126-139.
https://search.emarefa.net/detail/BIM-798411
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Ashfaq, Saira& Kayani, Ghulam Mujtaba& Said, Muhammad Ali. The impact of corporate governance index and earnings management on firms’ performance : a comparative study on the Islamic versus conventional financial institutions in Pakistan. Journal of Islamic Business and Management. 2017. Vol. 7, no. 1, pp.126-139.
https://search.emarefa.net/detail/BIM-798411
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes bibliographical references : p. 135-139
رقم السجل
BIM-798411
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر