资本和盈余管理外文文献.pdfVIP

International Journal of Accounting xxx (xxxx) xxx–xxx Contents lists available at ScienceDirect International Journal of Accounting journal homepage: /locate/intacc Capital and Earnings Management: Evidence from Alternative Banking Business Models a,⁎ b b Marwa Elnahass , Marwan Izzeldin , Gerald Steele a Department of Accounting and Finance, Newcastle University Business School, Newcastle NE14SE, UK b Lancaster University Management School, Lancaster University, UK A R T I C L E I N F O A B S T R A C T JEL classifi cations: This paper examines whether institutional characteristics distinguishing Islamic from conven- C23 tional banks lead to distinctive capital and earnings management behavior through the use of G01 loan loss provisions. In our sample countries, the two banking sectors operate under different G21 regulatory frameworks: conventional banks currently apply the “incurred” loan loss model until G28 2018 whereas Islamic banks mandatorily adopt an “expected” loan loss model. Our results L50 M4 provide significant evidence of capital and earnings management practices via loan loss provi- sions in conventional banks. This finding is more prominent for large and loss-generating banks. Keywor