Earnings management behavior of shariah and non-shariah-compliant firms : is there any difference between the two ? evidence from the Mena Region
Dissertant
Thesis advisor
University
Al Akhawayn University
Faculty
The School of Business Administration
University Country
Morocco
Degree
Master
Degree Date
2010
English Abstract
This study aims to assess the subject of earnings exploitation and the extent to which Shariah-compliant and non-Shariah-compliant firms are likely to engage in these practices in the MENA region during the period between 2005 and 2009.
Our results show that Sharaih-compliant firms are less likely to do earnings management in comparison to non-Shariah-compliant firms.
Our results are robust across the civil law and common law countries and across the crises and the normal periods.
However, care should be observed while interpreting our results.
We argue that lower earnings management may be due to the very characteristics of Shariah-compliant firms and may have nothing to do with Islamic values.
We argue that most of these firms do no observe Islamic values as evident by the fact that they do not advertise themselves as observing Shariah compliance.
Main Subjects
Business Administration
Religion
Islamic Studies
Topics
- Islamic jurisprudence
- Islam
- Management
- Finance
- Profits
- Business enterprises
- North Africa
- Middle East
- Provisions of sharia
- Business
- Religious aspects
No. of Pages
29
Table of Contents
Table of contents.
Abstract.
Chapter One : Introduction.
Chapter Two : Motivation and background.
Chapter Three : Data.
Chapter Four : Methodology.
Chapter Five : Discussion results.
Chapter Six : Conclusion.
References.
American Psychological Association (APA)
Abd al-Bari, Ala. (2010). Earnings management behavior of shariah and non-shariah-compliant firms : is there any difference between the two ? evidence from the Mena Region. (Master's theses Theses and Dissertations Master). Al Akhawayn University, Morocco
https://search.emarefa.net/detail/BIM-624611
Modern Language Association (MLA)
Abd al-Bari, Ala. Earnings management behavior of shariah and non-shariah-compliant firms : is there any difference between the two ? evidence from the Mena Region. (Master's theses Theses and Dissertations Master). Al Akhawayn University. (2010).
https://search.emarefa.net/detail/BIM-624611
American Medical Association (AMA)
Abd al-Bari, Ala. (2010). Earnings management behavior of shariah and non-shariah-compliant firms : is there any difference between the two ? evidence from the Mena Region. (Master's theses Theses and Dissertations Master). Al Akhawayn University, Morocco
https://search.emarefa.net/detail/BIM-624611
Language
English
Data Type
Arab Theses
Record ID
BIM-624611