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Earnings quality in financial institutions: a comparative study of Islamic Banks and Conventional Banks

Zainuldin, Mohd Haniff Earnings quality in financial institutions: a comparative study of Islamic Banks and Conventional Banks. In: Talent Management Symposium (TMS 2012) , 11-12 July 2012, Australia.

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Abstract

This paper outlines the background of a doctoral research which focuses on comparing the quality of financial reporting information between Islamic banks and conventional banks. Islamic banks should ideally operate in accordance with Shariah principles and portray a distinctly Islamic identity in their business activities as compared to conventional banks. Despite the phenomenal growing rate of Islamic banking industry recently, they are raising concerns among the critics of Islamic banking and finance regarding the products, services and overall operation activities. The embracing of conventional banking in Islamic banking operations gives rise to skepticism among customers on the purity of the products and will in some way erode the distinctly Islamic identity. This doctoral study will examine the extent to which Islamic banks internalising the Islamic business ethics in the context of financial reporting

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: earnings quality; Islamic banking; earnings management; financial reporting; discretionary accruals
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Technology Management and Business > Department of Technology Management
Depositing User: Normajihan Abd. Rahman
Date Deposited: 08 Nov 2012 07:52
Last Modified: 08 Nov 2012 07:52
URI: http://eprints.uthm.edu.my/id/eprint/2824
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