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Do Malaysian Banks Manage Earnings Through Loan Loss Provisions?

Author

Listed:
  • Abd. Ghafar b. Ismail
  • Roselee Shah Shaharudin
  • Ananda R. Samudhram

Abstract

Keywords: Earnings management, Loan loss provision, Corporate banking, Malaysia

Suggested Citation

  • Abd. Ghafar b. Ismail & Roselee Shah Shaharudin & Ananda R. Samudhram, 2005. "Do Malaysian Banks Manage Earnings Through Loan Loss Provisions?," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 3(1), pages 41-47, January.
    • Handle: RePEc:eme:jfrapp:19852510580000336
    DOI: 10.1108/19852510580000336
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    Citations

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    Cited by:

    1. Farook, Sayd & Hassan, M. Kabir & Clinch, Gregory, 2012. "Profit distribution management by Islamic banks: An empirical investigation," The Quarterly Review of Economics and Finance, Elsevier, vol. 52(3), pages 333-347.
    2. Majdi Anwar Quttainah, 2011. "Do Islamic Banks Employ Less Earnings Management?," Working Papers 645, Economic Research Forum, revised 10 Jan 2011.
    3. Safarzadeh Bandari , Mohammad Hosein & Jafarimanesh , Ibrahim, 2019. "Examination of Loan Loss provision Model of Iranian Banks from Managerial Discretion Perspective," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 14(2), pages 255-276, April.
    4. Lassoued, Naima & Attia, Mouna Ben Rejeb & Sassi, Houda, 2018. "Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 85-105.
    5. Amina Malik & Haroon Aziz & Buerhan Saiti & Shahab Ud Din, 2021. "The Impact of Earnings variability and Regulatory Measures on Income Smoothing: Evidence from Panel Regression," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 10(1), pages 183-201.

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