Earnings management behavior of shariah and non-shariah-compliant firms : is there any difference between the two ? evidence from the Mena Region

Dissertant

Abd al-Bari, Ala

Thesis advisor

Faruq, Umar

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

• APA
• MLA
• AMA

Language

English

Data Type

Arab Theses

Record ID

BIM-624611