دراسة مقارنة لممارسات إدارة الأرباح بين البنوك العاملة فى المنطقة العربية

Abstract

The paper aims to investigate the effect of the bank type (conventional vs.Islamic banks) on the level of earning management in conventional vs. Islamic listed banks in Arab region using a sample contains 204 bank-year observations over the period (2012:2017), in addition to use (jones, 1991) discretionally accruals model that modified by (Yasuda et al.,2004(. we don't find statically significant evidence that conventional and Islamic banks use discretionally accruals earning management opportunistically.