SHARIA SUPERVISORY BOARD, BOARD ATTRIBUTES AND REAL EARNINGS MANAGEMENT IN ISLAMIC BANKS
This study examines how the Sharia Supervisory Board (SSB) moderates the effects of Board of Directors (BOD) characteristics on real earnings management (REM) of Islamic banks. Using unbalanced data encompassing 45 Islamic banks across 15 countries from 2012 to 2023, it documents a negatively signif...
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| Principais autores: | , , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Bank Indonesia
2025-02-01
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| coleção: | Journal of Islamic Monetary Economics and Finance |
| Assuntos: | |
| Acesso em linha: | https://jimf-bi.org/index.php/JIMF/article/view/2354 |
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