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39592

Earnings Management and Corporate Social Responsibility: Evidence from Islamic Banks in GCC

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Last updated: 22 Jan 2023

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Abstract

              The previous literature has drawn attention to the relationship between the financial reporting quality which measured by earnings management (EM) practices and commitment to social accountability or corporate social responsibility (CSR). As far as we know- no evidence about this association regarding to Islamic banking context which characterised by ethical; moral commitment and social accountability. Empirical evidence, however, provides inconclusive results regarding the direction of this association. Using simultaneous equations and longitudinal panel data analysis, we examine the bi-directional EM–CSRD relationship for 29 Islamic banks across Gulf Cooperation Council (GCC) region during 5 years (2012-2016). We demonstrate that, bi-directional EM–CSRD association is not significant. The insignificant findings between EM and CSRD suggest that social reporting for Islamic banks is not being manipulated to cover their EM practices. We provide implications for investors, analysts and regulators

DOI

10.21608/atasu.2018.39592

Keywords

Earnings management (EM), corporate social responsibility disclosure (CSRD), Bi-directional association, Islamic banks, GCC

Authors

First Name

Sherif Ismail

Last Name

El-Halaby

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Affiliation

Arabic open university - Kuwait branch

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First Name

Mona Abd El-Hakim

Last Name

Ragab

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Affiliation

Badr University

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Volume

22

Article Issue

4

Related Issue

6119

Issue Date

2018-07-01

Receive Date

2019-07-08

Publish Date

2018-07-01

Page Start

121

Page End

155

Print ISSN

2356-8402

Online ISSN

2682-3128

Article File

ATASU_Volume 22_Issue 4_Pages 121-155.pdf

PDF . 563.6kB

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https://atasu.journals.ekb.eg/article_39592.html

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https://atasu.journals.ekb.eg/service?article_code=39592

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المقالة الأصلية

Type Code

907

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Publication Title

الفکر المحاسبى

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https://atasu.journals.ekb.eg/

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Article

Created At

22 Jan 2023