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Does culture moderate the relationship between AAOIFI adoption and earnings management? Evidence from Islamic banks

Research output: Chapter in Book/Report/Conference proceedingChapter (peer-reviewed)peer-review

Standard

Does culture moderate the relationship between AAOIFI adoption and earnings management? Evidence from Islamic banks. / Marei, M.; El-Halaby, Sherif; Elbendary, I.; Hussainey, Khaled.

Monetary Policy, Islamic Finance, and Islamic Corporate Governance: An International Overview. ed. / Toseef Azid; Murniati Mukhlisin; Nashr Akbar; Muhammad Tahir. Emerald Group Publishing Limited, 2020.

Research output: Chapter in Book/Report/Conference proceedingChapter (peer-reviewed)peer-review

Harvard

Marei, M, El-Halaby, S, Elbendary, I & Hussainey, K 2020, Does culture moderate the relationship between AAOIFI adoption and earnings management? Evidence from Islamic banks. in T Azid, M Mukhlisin, N Akbar & M Tahir (eds), Monetary Policy, Islamic Finance, and Islamic Corporate Governance: An International Overview. Emerald Group Publishing Limited. <https://www.emerald.com/insight/>

APA

Marei, M., El-Halaby, S., Elbendary, I., & Hussainey, K. (Accepted/In press). Does culture moderate the relationship between AAOIFI adoption and earnings management? Evidence from Islamic banks. In T. Azid, M. Mukhlisin, N. Akbar, & M. Tahir (Eds.), Monetary Policy, Islamic Finance, and Islamic Corporate Governance: An International Overview Emerald Group Publishing Limited. https://www.emerald.com/insight/

Vancouver

Marei M, El-Halaby S, Elbendary I, Hussainey K. Does culture moderate the relationship between AAOIFI adoption and earnings management? Evidence from Islamic banks. In Azid T, Mukhlisin M, Akbar N, Tahir M, editors, Monetary Policy, Islamic Finance, and Islamic Corporate Governance: An International Overview. Emerald Group Publishing Limited. 2020

Author

Marei, M. ; El-Halaby, Sherif ; Elbendary, I. ; Hussainey, Khaled. / Does culture moderate the relationship between AAOIFI adoption and earnings management? Evidence from Islamic banks. Monetary Policy, Islamic Finance, and Islamic Corporate Governance: An International Overview. editor / Toseef Azid ; Murniati Mukhlisin ; Nashr Akbar ; Muhammad Tahir. Emerald Group Publishing Limited, 2020.

Bibtex

@inbook{68d9bb3b074f45bab78d805ac625129f,
title = "Does culture moderate the relationship between AAOIFI adoption and earnings management? Evidence from Islamic banks",
abstract = "We examine whether culture moderates the relation between AAOIFI adoption and earnings management (EM). Using Gray and Hofstede culture framework a sample of 122 Islamic banks (IBs) across 24 countries for 2010 and 2017, we find a negative association between AAOIFI adoption and EM. Our analysis shows that cultural values of individualism; masculinity and UA positively strength the AAOIFI- EM assocaition. We also find that AAOIFI adoption results in a decrease in EM in high conservatism culture. Our findings offer a number of policy managerial and regulatory implications.",
keywords = "Earnings management, Culture, AAOIFI standards, Islamic banks",
author = "M. Marei and Sherif El-Halaby and I. Elbendary and Khaled Hussainey",
year = "2020",
month = jul,
day = "26",
language = "English",
editor = "Toseef Azid and Murniati Mukhlisin and Nashr Akbar and Muhammad Tahir",
booktitle = "Monetary Policy, Islamic Finance, and Islamic Corporate Governance: An International Overview",
publisher = "Emerald Group Publishing Limited",

}

RIS

TY - CHAP

T1 - Does culture moderate the relationship between AAOIFI adoption and earnings management? Evidence from Islamic banks

AU - Marei, M.

AU - El-Halaby, Sherif

AU - Elbendary, I.

AU - Hussainey, Khaled

PY - 2020/7/26

Y1 - 2020/7/26

N2 - We examine whether culture moderates the relation between AAOIFI adoption and earnings management (EM). Using Gray and Hofstede culture framework a sample of 122 Islamic banks (IBs) across 24 countries for 2010 and 2017, we find a negative association between AAOIFI adoption and EM. Our analysis shows that cultural values of individualism; masculinity and UA positively strength the AAOIFI- EM assocaition. We also find that AAOIFI adoption results in a decrease in EM in high conservatism culture. Our findings offer a number of policy managerial and regulatory implications.

AB - We examine whether culture moderates the relation between AAOIFI adoption and earnings management (EM). Using Gray and Hofstede culture framework a sample of 122 Islamic banks (IBs) across 24 countries for 2010 and 2017, we find a negative association between AAOIFI adoption and EM. Our analysis shows that cultural values of individualism; masculinity and UA positively strength the AAOIFI- EM assocaition. We also find that AAOIFI adoption results in a decrease in EM in high conservatism culture. Our findings offer a number of policy managerial and regulatory implications.

KW - Earnings management

KW - Culture

KW - AAOIFI standards

KW - Islamic banks

M3 - Chapter (peer-reviewed)

BT - Monetary Policy, Islamic Finance, and Islamic Corporate Governance: An International Overview

A2 - Azid, Toseef

A2 - Mukhlisin, Murniati

A2 - Akbar, Nashr

A2 - Tahir, Muhammad

PB - Emerald Group Publishing Limited

ER -

ID: 22070081