Do Islamic Banks Employ Less Earnings Management

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Bank Loan Loss Provisions Research: A Review (2017, background): “Quttainah, Song, and Wu (2013) find that Islamic banks are less likely to conduct earnings management as measured by both earnings loss avoidance and abnormal LLPs; they did not find a significant difference in the earnings management behaviour of Islamic banks with and without Shariah Supervisory…”
Corporate Governance, Islamic Governance and Earnings Management in Oman: A New Empirical Insights from a Behavioural Theoretical Framework (2017, unknown): “Of direct relevance to our study and using a sample of 2,624 firm-year observations over 1993-2008, Quttainah et al .”
Corporate governance and credit rating in Islamic banks: Does Shariah governance matters? (2015, background): “Fourth, most of the prior literature that investigated the effect of corporate governance in Islamic banks focused on the value of corporate governance from the shareholder’s perspective (Zouari and Taktak 2014; Quttainah et al. 2013; Grassa and Matoussi 2014).”