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DID CORPORATE GOVERNANCE AND RISK MANAGEMENT AFFECT EARNINGS MANAGEMENT? FURTHER EVIDENCE FROM MALAYSIAN ISLAMIC BANKS
Rahayu Abdul Rahman1, Ruhaini Muda, Naimah Zaini2 , Normah Hj Omar3,

1, 2 Faculty of Accountancy, Universiti Teknologi MARA Perak, Malaysia,
3Accounting Research Institute, Universiti Teknologi MARA Selangor, Malaysia


Abstract

This study examines the impact of corporate governance mechanisms and risk management on earnings management practices. Consistent with prior research, this study estimates discretionary accruals based on loan loss provision using the procedure derived from Jones (1991) model. Using a sample of 15 Islamic banks with a total of 150 firm year observations from 2007 to 2016, the results show a negative and significant association between corporate governance mechanisms and risk management and earnings management through discretionary loan loss provision.

Keywords: corporate governance, risk management, loan loss provision, earnings management, islamic bank, Malaysia

Topic: International Conference of Islamic Economic and Financial Inclusion

Link: https://ifory.id/abstract/aEJejXcKNw2y

Conference: The 3rd International Conference on Sustainability and Innovation (ICoSI 2019)

Plain Format | Corresponding Author (RAHAYU ABDUL RAHMAN)

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