國立高雄大學圖資館 |

語系: 繁體中文

說明(常見問題)

圖資館首頁

登入

回首頁

切換: 標籤 | MARC模式 | ISBD

Earnings quality and sharia complian...

Alliant International University.

Earnings quality and sharia compliant financial firms during recent financial crisis: Degree of compliance, leverage, and country effect.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Earnings quality and sharia compliant financial firms during recent financial crisis: Degree of compliance, leverage, and country effect.
作者:	Makke, Racha.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, 2016
面頁冊數:	130 p.
附註:	Source: Dissertation Abstracts International, Volume: 77-12(E), Section: A.
附註:	Adviser: Hamid Rahman.
Contained By:	Dissertation Abstracts International77-12A(E).
標題:	Finance.
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10127569
ISBN:	9781339856018

Earnings quality and sharia compliant financial firms during recent financial crisis: Degree of compliance, leverage, and country effect.
Makke, Racha.

Earnings quality and sharia compliant financial firms during recent financial crisis: Degree of compliance, leverage, and country effect. - Ann Arbor : ProQuest Dissertations & Theses, 2016 - 130 p.

Source: Dissertation Abstracts International, Volume: 77-12(E), Section: A.

Thesis (D.B.A.)--Alliant International University, 2016.

This dissertation focuses on sharia compliant financial firms and divides the sample of banks into three types: Type 1 refers to full-fledged stand-alone Islamic banks, Type 2 refers to full-fledged Islamic banks that are subsidiaries to conventional banks, and Type 3 refers to conventional banks with Islamic windows. The paper aims to determine if there is a significant difference in the innate accruals quality (IAQ) and discretionary accruals quality (DAQ) among the three groups. It also aims to determine the effect of leverage and religion of bank's country of establishment on both components of earnings quality. The sample time frame is from 2007 till 2009. The Dechow-Dichev (2002) model is used to measure earnings quality, and the accruals derived from this model are then regressed on selected factors that represent a bank's innate characteristics. The predicted values provide an estimate of the innate accruals quality, and the standard deviation of the residuals provides an estimate of the discretionary accruals quality. The results indicate that there is no significant difference in the IAQ and DAQ among the three types of banks during the crisis period. The results also indicate that leverage (LEV) has no influence on the IAQ and DAQ in all three types suggesting the following: Types 1 and 2 carry low levels of debt within their capital structure, and it does not act as an incentive for those banks to manipulate their earnings or even to cause deterioration in their innate components. Type 3 banks had more debt within their capital structure, but it did not trigger manipulation in earnings or even deterioration in their business operations perhaps because there weren't enough earnings in the first place to allow manipulation and because those banks were large enough to prevent debt from impacting their innate components. As for the religion variable (REL), the results show that REL does not influence the IAQ and DAQ in all three types for the following reasons: Type 1 banks are mostly located in Muslim nations. For Type 1 banks located in non-Muslim nations, the results remain the same suggesting that Islamic banks adhere to their sharia principles regardless of where they are located. Type 2 banks are all located in Muslim nations which makes the REL variable irrelevant. In Type 3 banks, REL is not significant since most are in non-Muslim nations. Additional tests were conducted to eliminate the effect of small sample bias.

ISBN: 9781339856018Subjects--Topical Terms:

183252
Finance.

Earnings quality and sharia compliant financial firms during recent financial crisis: Degree of compliance, leverage, and country effect.
LDR:03477nmm a2200301 4500 001 502094
005 20170619070725.5
008 170818s2016 ||||||||||||||||| ||eng d
020 $a 9781339856018
035 $a (MiAaPQ)AAI10127569
035 $a AAI10127569
040 $a MiAaPQ $c MiAaPQ
100 1 $a Makke, Racha. $3 766093
245 1 0 $a Earnings quality and sharia compliant financial firms during recent financial crisis: Degree of compliance, leverage, and country effect.
260 $a Ann Arbor : $b ProQuest Dissertations & Theses, $c 2016
300 $a 130 p.
500 $a Source: Dissertation Abstracts International, Volume: 77-12(E), Section: A.
500 $a Adviser: Hamid Rahman.
502 $a Thesis (D.B.A.)--Alliant International University, 2016.
520 $a This dissertation focuses on sharia compliant financial firms and divides the sample of banks into three types: Type 1 refers to full-fledged stand-alone Islamic banks, Type 2 refers to full-fledged Islamic banks that are subsidiaries to conventional banks, and Type 3 refers to conventional banks with Islamic windows. The paper aims to determine if there is a significant difference in the innate accruals quality (IAQ) and discretionary accruals quality (DAQ) among the three groups. It also aims to determine the effect of leverage and religion of bank's country of establishment on both components of earnings quality. The sample time frame is from 2007 till 2009. The Dechow-Dichev (2002) model is used to measure earnings quality, and the accruals derived from this model are then regressed on selected factors that represent a bank's innate characteristics. The predicted values provide an estimate of the innate accruals quality, and the standard deviation of the residuals provides an estimate of the discretionary accruals quality. The results indicate that there is no significant difference in the IAQ and DAQ among the three types of banks during the crisis period. The results also indicate that leverage (LEV) has no influence on the IAQ and DAQ in all three types suggesting the following: Types 1 and 2 carry low levels of debt within their capital structure, and it does not act as an incentive for those banks to manipulate their earnings or even to cause deterioration in their innate components. Type 3 banks had more debt within their capital structure, but it did not trigger manipulation in earnings or even deterioration in their business operations perhaps because there weren't enough earnings in the first place to allow manipulation and because those banks were large enough to prevent debt from impacting their innate components. As for the religion variable (REL), the results show that REL does not influence the IAQ and DAQ in all three types for the following reasons: Type 1 banks are mostly located in Muslim nations. For Type 1 banks located in non-Muslim nations, the results remain the same suggesting that Islamic banks adhere to their sharia principles regardless of where they are located. Type 2 banks are all located in Muslim nations which makes the REL variable irrelevant. In Type 3 banks, REL is not significant since most are in non-Muslim nations. Additional tests were conducted to eliminate the effect of small sample bias.
590 $a School code: 1634.
650 4 $a Finance. $3 183252
650 4 $a Accounting. $3 200440
650 4 $a Banking. $2 bicssc $3 534193
690 $a 0508
690 $a 0272
690 $a 0770
710 2 $a Alliant International University. $b San Diego-ASM. $3 766094
773 0 $t Dissertation Abstracts International $g 77-12A(E).
790 $a 1634
791 $a D.B.A.
792 $a 2016
793 $a English
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10127569