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How to cite this paper
APA: Suripto, S & Supriyanto, S. (2021). Characteristics of banks as determinants of profit management for Islamic and conventional banks in ASEAN. Accounting, 7(5), 1179-1188.
Chicago/Turabian: Suripto, S & Supriyanto, S. 2021. "Characteristics of banks as determinants of profit management for Islamic and conventional banks in ASEAN." Accounting 7, no. 5 (2021): 1179-1188.
AMA: Suripto, S & Supriyanto, S. Characteristics of banks as determinants of profit management for Islamic and conventional banks in ASEAN. Accounting. 2021;7(5):1179-1188.
References
Abdelsalam, O., Dimitropoulos, P., Elnahass, M., & Leventis, S. (2016). Earnings Management Behaviors Under Different Monitoring Mechanisms: The Case of Islamic and Conventional Banks. Journal of Economic Behavior and Organization, 132, 155– 173. https://doi.org/10.1016/j.jebo.2016.04.022.
Ahmed, A., Mohammed, A. Y., & Adisa, A. O. (2014). Loan Loss Provision and Earnings Management in Nigerian Deposit Money Banks. Mediterranean Journal of Social Sciences, 5(17), 49–58. https://doi.org/10.5901/mjss.2014.v5n17p49.
Alhadab, M., & Al-Own, B. (2019). Earnings Management And Equity Incentives: Evidence from the European Banking Industry. International Journal of Accounting and Information Management, 27(2), 244–261. https://doi.org/10.1108/IJAIM-08-2017-0094.
Ali, U., Noor, M., Khurshid, M. K., & Mahmood, A. (2015). Impact of Firm Size on Earnings Management: A Study of Textile Sector of Pakistan. SSRN Electronic Journal, 7(28), 47–56. https://doi.org/10.2139/ssrn.2698317.
Beck, T., Demirgüç-Kunt, A., & Merrouche, O. (2013). Islamic Vs. Conventional Banking: Business Model, Efficiency and Stability. Journal of Banking and Finance, 37(2), 433–447. https://doi.org/10.1016/j.jbankfin.2012.09.016.
Boulila Taktak, N., Ben Slama Zouari, S., & Boudriga, A. K. (2010). Do Islamic banks use loan loss provisions to smooth their results? Journal of Islamic Accounting and Business Research, 1(2), 114–127. https://doi.org/10.1108/17590811011086714.
Bouvatier, V., Lepetit, L., & Strobel, F. (2014). Bank Income Smoothing, Ownership Concentration and The Regulatory Environment. Journal of Banking and Finance, 41(1), 253–270. https://doi.org/10.1016/j.jbankfin.2013.12.001.
Caporale, G. M., Alessi, M., Di Colli, S., & Lopez, J. S. (2018). Loan Loss Provisions and Macroeconomic Shocks: Some Empirical Evidence for Italian Banks During The Crisis. Finance Research Letters, 25(October), 239–243. https://doi.org/10.1016/j.frl.2017.10.031.
Ceccobelli, G., & Giosi, A. (2019). Earnings Management Practices In The Banking Industry: The Role Of Bank Regulation And Supervision. 193–214. https://doi.org/10.22495/cpr19p10.
Cevik, S., & Charap, J. (2015). The Behavior of Conventional and Islamic Bank Deposit Returns in Malaysia and Turkey. International Journal of Economics and Financial Issues, 5(1), 111–124. https://doi.org/10.5089/9781455293704.001.
Chan, K., Li, F., & Lin, T. C. (2019). Earnings Management and Post-Split Drift. Journal of Banking and Finance, 101, 136–146. https://doi.org/10.1016/j.jbankfin.2019.02.004.
Curcio, D., & Hasan, I. (2015). Earnings and Capital Management and Signaling: The Use of Loan-Loss Provisions by European Banks. European Journal of Finance, 21(1), 26–50. https://doi.org/10.1080/1351847X.2012.762408.
Dou, Y., Ryan, S. G., & Zou, Y. (2018). The Effect of Credit Competition on Banks' Loan-Loss Provisions. Journal of Financial and Quantitative Analysis, 53(3), 1195– 1226. https://doi.org/10.1017/S0022109018000054.
Dyreng, S. D., Mayew, W. J., & Williams, C. D. (2012). Religious Social Norms and Corporate Financial Reporting. Journal of Business Finance and Accounting, 39(7–8), 845–875. https://doi.org/10.1111/j.1468-5957.2012.02295.x.
Elnahass, M., Izzeldin, M., & Abdelsalam, O. (2014). Loan Loss Provisions, Bank Valuations and Discretion: A Comparative Study Between Conventional and Islamic Banks. Journal of Economic Behavior and Organization, 103. https://doi.org/10.1016/j.jebo.2013.08.018.
Elnahass, M., Izzeldin, M., & Steele, G. (2016). The Expected Loan Loss Model and Earnings Management : Evidence from Contemporary Practices. Working Paper, 1–28.
Elnahass, M., Izzeldin, M., & Steele, G. (2018). Capital and Earnings Management: Evidence from Alternative Banking Business Models. International Journal of Accounting, 53(1), 20–32. https://doi.org/10.1016/j.intacc.2018.02.002.
Faradila, A., & Cahyati, A. (2013). Analisis Manajemen Laba Pada Perbankan Syariah.
None, 4(01), 57–74. https://doi.org/10.33558/jrak.v4i1.272.
Farook, S., Hassan, M. K., & Clinch, G. (2014). Islamic bank incentives and discretionary loan loss provisions. Pacific Basin Finance Journal, 28, 152–174. https://doi.org/10.1016/j.pacfin.2013.12.006
Funds, T. (2020). The Influence Of Third-Party Funds , Non-Performing Loans ( Npl ) On Credit Distribution With Profitability As. 2020(2), 40–50.
Garsva, G., Skuodas, S., & Rudzioniene, K. (2012). Earnings Management in European Banks: The Financial Crisis and Increased Incentives For Manipulation Through Loan Loss Provisions. Transformations in Business and Economics, 11(2 A), 504–526.
HT, H. A., & Rama, A. (2018). Indeks Kinerja Perbankan Syariah di Asia Tenggara Berdasarkan Konsep Maqâshid al-Syarî`ah. Madania: Jurnal Kajian Keislaman, 22(1), 33. https://doi.org/10.29300/madania.v22i1.782.
Jin, J. Y. (2013). Investor Attention and Earnings Management Around The World. Accounting Perspectives, 12(2), 165–187. https://doi.org/10.1111/1911-3838.12013.
Kartikasari, D., & Merianti, M. (2016). The Effect of Leverage and Firm Size to Profitability of Public Manufacturing Companies in Indonesia. International Journal of Economics and Financial Issues, 6(2), 409–413.
Lassoued, N., Attia, M. B. R., & Sassi, H. (2018). Earnings Management in Islamic and Conventional Banks: Does Ownership Structure Matter? Evidence from the MENA Region. Journal of International Accounting, Auditing and Taxation, 30(December 2017), 85–105. https://doi.org/10.1016/j.intaccaudtax.2017.12.003.
Lobo, G. J. (2017). Accounting Research in Banking – A review. China Journal of Accounting Research, 10(1), 1–7. https://doi.org/10.1016/j.cjar.2016.09.003.
Mamipour, S., & Sepahi, M. (2015). Analysis of the Behavior of Amateur and Professional Investors' Impact on the Formation of Bubbles in Tehran Stock Market. Iranian Economic Review, 19(3), 341–358. https://doi.org/10.22059/ier.2015.56855.
Mili, M., Sahut, J. M., Trimeche, H., & Teulon, F. (2017). Determinants of the Capital Adequacy Ratio of Foreign Banks' Subsidiaries: The Role of Interbank Market and Regulation. Research in International Business and Finance, 42, 442–453. https://doi.org/10.1016/j.ribaf.2016.02.002.
Mohd Isa, M. Y., Voon Choong, Y., Yong Gun Fie, D., & Abdul Rashid, M. Z. H. (2018). Determinants of Loan Loss Provisions of Commercial Banks in Malaysia. Journal of Financial Reporting and Accounting, 16(1), 24–48. https://doi.org/10.1108/JFRA-03- 2015-0044.
Mollah, S., & Zaman, M. (2015). Shari'ah Supervision, Corporate Governance and Performance: Conventional Vs. Islamic Banks. Journal of Banking and Finance, 58, 418– 435. https://doi.org/10.1016/j.jbankfin.2015.04.030.
Mozayani, A. H., & Parvizi, S. (2016). Exchange Rate Misalignment in Oil Exporting Countries (OPEC): Focusing on Iran. Iranian Economic Review, 20(2), 261–276. https://doi.org/10.22059/ier.2016.58802.
Othman, H. Ben, & Mersni, H. (2014). The Use of Discretionary Loan Loss Provisions by Islamic Banks and Conventional Banks in the Middle East Region: A Comparative Study. Studies in Economics and Finance, 31(1), 106–128. https://doi.org/10.1108/SEF- 02-2013-0017.
Packer, F., & Zhu, H. (2012). Loan Loss Provisioning Practices of Asian Banks. SSRN Electronic Journal, 375. https://doi.org/10.2139/ssrn.2038215.
Pinto, I., & Ng Picoto, W. (2018). Earnings and Capital Management in European Banks Combining a Multivariate Regression With a Qualitative Comparative Analysis. Journal of Business Research, 89(June), 258–264. https://doi.org/10.1016/j.jbusres.2017.12.034.
Prima Sakti, M. R., & Mohamad, A. (2018). Efficiency, Stability and Asset Quality of Islamic Vis-À-Vis Conventional Banks: Evidence from Indonesia. Journal of Islamic Accounting and Business Research, 9(3), 378–400. https://doi.org/10.1108/JIABR-07- 2015-0031.
Quttainah, M. A., Song, L., & Wu, Q. (2013). Do islamic banks employ less earnings management? Journal of International Financial Management and Accounting, 24(3), 203–233. https://doi.org/10.1111/jifm.12011.
Rafay, A., Farid, S., Yasser, F., & Safdar, S. (2020). Social Collateral and Repayment Performance: Evidence from Islamic Micro Finance. Iranian Economic Review, 24(1), 41–74. https://doi.org/10.22059/ier.2020.74474.
Savitri, E., Andreas, A., Syahza, A., Gumanti, T. A., & Abdullah, N. H. N. (2020). Corporate governance mechanism and financial performance: Role of earnings management. Entrepreneurship and Sustainability Issues, 7(4), 3395–3409. https://doi.org/10.9770/jesi.2020.7.4(54)
Soedarmono, W., Pramono, S. E., & Tarazi, A. (2017). The Procyclicality of Loan Loss Provisions in Islamic Banks. Research in International Business and Finance, 39, 911– 919. https://doi.org/10.1016/j.ribaf.2016.05.003.
Shawtari, F. A., Ariff, M., & Abdul Razak, S. H. (2019). Efficiency and Bank Margins: a Comparative Analysis of Islamic and Conventional Banks in Yemen. Journal of Islamic Accounting and Business Research, 10(1), 50–72. https://doi.org/10.1108/JIABR-07- 2015-0033.
Swamy, V. (2017). Determinants of Bank Asset Quality and Profitability: An Empirical Assessment. Applied Economics Quarterly, 63(1), 97–135. https://doi.org/10.3790/aeq.63.1.97.
Wijayanti, R., Diyanty, V., & Laela, S. F. (2020). Education Strategy Misfit, Board Effectiveness and Indonesian Islamic Bank Performance. Journal of Islamic Accounting and Business Research, 11(3), 929–944. https://doi.org/10.1108/JIABR-04-2017-0052.
Ahmed, A., Mohammed, A. Y., & Adisa, A. O. (2014). Loan Loss Provision and Earnings Management in Nigerian Deposit Money Banks. Mediterranean Journal of Social Sciences, 5(17), 49–58. https://doi.org/10.5901/mjss.2014.v5n17p49.
Alhadab, M., & Al-Own, B. (2019). Earnings Management And Equity Incentives: Evidence from the European Banking Industry. International Journal of Accounting and Information Management, 27(2), 244–261. https://doi.org/10.1108/IJAIM-08-2017-0094.
Ali, U., Noor, M., Khurshid, M. K., & Mahmood, A. (2015). Impact of Firm Size on Earnings Management: A Study of Textile Sector of Pakistan. SSRN Electronic Journal, 7(28), 47–56. https://doi.org/10.2139/ssrn.2698317.
Beck, T., Demirgüç-Kunt, A., & Merrouche, O. (2013). Islamic Vs. Conventional Banking: Business Model, Efficiency and Stability. Journal of Banking and Finance, 37(2), 433–447. https://doi.org/10.1016/j.jbankfin.2012.09.016.
Boulila Taktak, N., Ben Slama Zouari, S., & Boudriga, A. K. (2010). Do Islamic banks use loan loss provisions to smooth their results? Journal of Islamic Accounting and Business Research, 1(2), 114–127. https://doi.org/10.1108/17590811011086714.
Bouvatier, V., Lepetit, L., & Strobel, F. (2014). Bank Income Smoothing, Ownership Concentration and The Regulatory Environment. Journal of Banking and Finance, 41(1), 253–270. https://doi.org/10.1016/j.jbankfin.2013.12.001.
Caporale, G. M., Alessi, M., Di Colli, S., & Lopez, J. S. (2018). Loan Loss Provisions and Macroeconomic Shocks: Some Empirical Evidence for Italian Banks During The Crisis. Finance Research Letters, 25(October), 239–243. https://doi.org/10.1016/j.frl.2017.10.031.
Ceccobelli, G., & Giosi, A. (2019). Earnings Management Practices In The Banking Industry: The Role Of Bank Regulation And Supervision. 193–214. https://doi.org/10.22495/cpr19p10.
Cevik, S., & Charap, J. (2015). The Behavior of Conventional and Islamic Bank Deposit Returns in Malaysia and Turkey. International Journal of Economics and Financial Issues, 5(1), 111–124. https://doi.org/10.5089/9781455293704.001.
Chan, K., Li, F., & Lin, T. C. (2019). Earnings Management and Post-Split Drift. Journal of Banking and Finance, 101, 136–146. https://doi.org/10.1016/j.jbankfin.2019.02.004.
Curcio, D., & Hasan, I. (2015). Earnings and Capital Management and Signaling: The Use of Loan-Loss Provisions by European Banks. European Journal of Finance, 21(1), 26–50. https://doi.org/10.1080/1351847X.2012.762408.
Dou, Y., Ryan, S. G., & Zou, Y. (2018). The Effect of Credit Competition on Banks' Loan-Loss Provisions. Journal of Financial and Quantitative Analysis, 53(3), 1195– 1226. https://doi.org/10.1017/S0022109018000054.
Dyreng, S. D., Mayew, W. J., & Williams, C. D. (2012). Religious Social Norms and Corporate Financial Reporting. Journal of Business Finance and Accounting, 39(7–8), 845–875. https://doi.org/10.1111/j.1468-5957.2012.02295.x.
Elnahass, M., Izzeldin, M., & Abdelsalam, O. (2014). Loan Loss Provisions, Bank Valuations and Discretion: A Comparative Study Between Conventional and Islamic Banks. Journal of Economic Behavior and Organization, 103. https://doi.org/10.1016/j.jebo.2013.08.018.
Elnahass, M., Izzeldin, M., & Steele, G. (2016). The Expected Loan Loss Model and Earnings Management : Evidence from Contemporary Practices. Working Paper, 1–28.
Elnahass, M., Izzeldin, M., & Steele, G. (2018). Capital and Earnings Management: Evidence from Alternative Banking Business Models. International Journal of Accounting, 53(1), 20–32. https://doi.org/10.1016/j.intacc.2018.02.002.
Faradila, A., & Cahyati, A. (2013). Analisis Manajemen Laba Pada Perbankan Syariah.
None, 4(01), 57–74. https://doi.org/10.33558/jrak.v4i1.272.
Farook, S., Hassan, M. K., & Clinch, G. (2014). Islamic bank incentives and discretionary loan loss provisions. Pacific Basin Finance Journal, 28, 152–174. https://doi.org/10.1016/j.pacfin.2013.12.006
Funds, T. (2020). The Influence Of Third-Party Funds , Non-Performing Loans ( Npl ) On Credit Distribution With Profitability As. 2020(2), 40–50.
Garsva, G., Skuodas, S., & Rudzioniene, K. (2012). Earnings Management in European Banks: The Financial Crisis and Increased Incentives For Manipulation Through Loan Loss Provisions. Transformations in Business and Economics, 11(2 A), 504–526.
HT, H. A., & Rama, A. (2018). Indeks Kinerja Perbankan Syariah di Asia Tenggara Berdasarkan Konsep Maqâshid al-Syarî`ah. Madania: Jurnal Kajian Keislaman, 22(1), 33. https://doi.org/10.29300/madania.v22i1.782.
Jin, J. Y. (2013). Investor Attention and Earnings Management Around The World. Accounting Perspectives, 12(2), 165–187. https://doi.org/10.1111/1911-3838.12013.
Kartikasari, D., & Merianti, M. (2016). The Effect of Leverage and Firm Size to Profitability of Public Manufacturing Companies in Indonesia. International Journal of Economics and Financial Issues, 6(2), 409–413.
Lassoued, N., Attia, M. B. R., & Sassi, H. (2018). Earnings Management in Islamic and Conventional Banks: Does Ownership Structure Matter? Evidence from the MENA Region. Journal of International Accounting, Auditing and Taxation, 30(December 2017), 85–105. https://doi.org/10.1016/j.intaccaudtax.2017.12.003.
Lobo, G. J. (2017). Accounting Research in Banking – A review. China Journal of Accounting Research, 10(1), 1–7. https://doi.org/10.1016/j.cjar.2016.09.003.
Mamipour, S., & Sepahi, M. (2015). Analysis of the Behavior of Amateur and Professional Investors' Impact on the Formation of Bubbles in Tehran Stock Market. Iranian Economic Review, 19(3), 341–358. https://doi.org/10.22059/ier.2015.56855.
Mili, M., Sahut, J. M., Trimeche, H., & Teulon, F. (2017). Determinants of the Capital Adequacy Ratio of Foreign Banks' Subsidiaries: The Role of Interbank Market and Regulation. Research in International Business and Finance, 42, 442–453. https://doi.org/10.1016/j.ribaf.2016.02.002.
Mohd Isa, M. Y., Voon Choong, Y., Yong Gun Fie, D., & Abdul Rashid, M. Z. H. (2018). Determinants of Loan Loss Provisions of Commercial Banks in Malaysia. Journal of Financial Reporting and Accounting, 16(1), 24–48. https://doi.org/10.1108/JFRA-03- 2015-0044.
Mollah, S., & Zaman, M. (2015). Shari'ah Supervision, Corporate Governance and Performance: Conventional Vs. Islamic Banks. Journal of Banking and Finance, 58, 418– 435. https://doi.org/10.1016/j.jbankfin.2015.04.030.
Mozayani, A. H., & Parvizi, S. (2016). Exchange Rate Misalignment in Oil Exporting Countries (OPEC): Focusing on Iran. Iranian Economic Review, 20(2), 261–276. https://doi.org/10.22059/ier.2016.58802.
Othman, H. Ben, & Mersni, H. (2014). The Use of Discretionary Loan Loss Provisions by Islamic Banks and Conventional Banks in the Middle East Region: A Comparative Study. Studies in Economics and Finance, 31(1), 106–128. https://doi.org/10.1108/SEF- 02-2013-0017.
Packer, F., & Zhu, H. (2012). Loan Loss Provisioning Practices of Asian Banks. SSRN Electronic Journal, 375. https://doi.org/10.2139/ssrn.2038215.
Pinto, I., & Ng Picoto, W. (2018). Earnings and Capital Management in European Banks Combining a Multivariate Regression With a Qualitative Comparative Analysis. Journal of Business Research, 89(June), 258–264. https://doi.org/10.1016/j.jbusres.2017.12.034.
Prima Sakti, M. R., & Mohamad, A. (2018). Efficiency, Stability and Asset Quality of Islamic Vis-À-Vis Conventional Banks: Evidence from Indonesia. Journal of Islamic Accounting and Business Research, 9(3), 378–400. https://doi.org/10.1108/JIABR-07- 2015-0031.
Quttainah, M. A., Song, L., & Wu, Q. (2013). Do islamic banks employ less earnings management? Journal of International Financial Management and Accounting, 24(3), 203–233. https://doi.org/10.1111/jifm.12011.
Rafay, A., Farid, S., Yasser, F., & Safdar, S. (2020). Social Collateral and Repayment Performance: Evidence from Islamic Micro Finance. Iranian Economic Review, 24(1), 41–74. https://doi.org/10.22059/ier.2020.74474.
Savitri, E., Andreas, A., Syahza, A., Gumanti, T. A., & Abdullah, N. H. N. (2020). Corporate governance mechanism and financial performance: Role of earnings management. Entrepreneurship and Sustainability Issues, 7(4), 3395–3409. https://doi.org/10.9770/jesi.2020.7.4(54)
Soedarmono, W., Pramono, S. E., & Tarazi, A. (2017). The Procyclicality of Loan Loss Provisions in Islamic Banks. Research in International Business and Finance, 39, 911– 919. https://doi.org/10.1016/j.ribaf.2016.05.003.
Shawtari, F. A., Ariff, M., & Abdul Razak, S. H. (2019). Efficiency and Bank Margins: a Comparative Analysis of Islamic and Conventional Banks in Yemen. Journal of Islamic Accounting and Business Research, 10(1), 50–72. https://doi.org/10.1108/JIABR-07- 2015-0033.
Swamy, V. (2017). Determinants of Bank Asset Quality and Profitability: An Empirical Assessment. Applied Economics Quarterly, 63(1), 97–135. https://doi.org/10.3790/aeq.63.1.97.
Wijayanti, R., Diyanty, V., & Laela, S. F. (2020). Education Strategy Misfit, Board Effectiveness and Indonesian Islamic Bank Performance. Journal of Islamic Accounting and Business Research, 11(3), 929–944. https://doi.org/10.1108/JIABR-04-2017-0052.