文章基本信息

标题：Does Earning Management Happen in Islamic Bank? (Indonesia and Malaysia Comparison)
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作者：Adela Sarah Vania ; Erik Nugraha ; Lucky Nugroho 等
期刊名称：International Journal of Commerce and Finance
电子版ISSN：2149-9608
出版年度：2018
卷号：2
页码：47-59
语种：English
出版社：Istanbul Commerce University
摘要：The purpose of this study was to determine the differences in earnings management practices in Islamic Commercial Banks in Indonesia and Malaysia. The method used in this research is descriptive and comparative method. The results of this study occur earnings management in Islamic banks in Indonesia and Malaysia, and there are significant differences. The results of the SPSS statistical tool obtained a significance value of 0.02 <0.05, so there are significant differences between the practice of earnings management in Islamic Commercial Banks in Indonesia and Malaysia.