Profit distribution management by Islamic banks: An empirical investigation

Sayd Farook, M. Kabir Hassan and Gregory Clinch

The Quarterly Review of Economics and Finance, 2012, vol. 52, issue 3, 333-347

Abstract: The objective of this paper is to ascertain whether Islamic banks do in fact manage profit distributions and if so, what factors are associated with the extent of profit distribution management. The results suggest that most Islamic banks manage profit distributions, with the extent of profit distribution directly related to religiosity, financial development, asset composition, and existence of discretionary reserves, while it is inversely related to market familiarity with Islamic banking, market concentration, depositor funding reliance and the age of the Islamic bank.

Keywords: Earnings management; Profit distribution; Determinants; Islamic banking (search for similar items in EconPapers)
JEL-codes: E44 G21 Z12 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (21)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:quaeco:v:52:y:2012:i:3:p:333-347

DOI: 10.1016/j.qref.2012.04.007

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