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| Field |
Value |
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| Title |
Expropriation Risk Through Real Earnings Management on Islamic Banking
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| Creator |
Surifah Surifah; Cokroaminoto University of Yogyakarta
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| Subject |
Real earnings management; Islamic banking; performance
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| Description |
This study develops a model of expropriation through real earnings management (REM) in the Indonesian Islamic banking industry. The purpose of this study is to test a new model by examining the relationship between REM, bank ownership types, and performance of Islamic banks in Indonesia in the period of 2006 - 2013. This study finds that there are significant differences in REM and performance scores in banks with different ownership types. The REM and performance scores for family-owned banks and private-owned banks are relatively similar. However, Islamic banks with government as the controlling shareholder have the highest REM scores and the lowest performance scores. In contrast, foreign-owned banks have the lowest REM scores and the highest performance scores. The indications of expropriation can be seen from the magnitude of REM. A high REM can lower profitability and efficiency while increasing the risks faced by Islamic banks in Indonesia.
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| Publisher |
Management Research Center, Department of Management, Faculty of Economics and Business, U
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| Contributor |
—
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| Date |
2015-10-16
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| Type |
Peer-reviewed Article
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| Format |
application/pdf
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| Identifier |
http://journal.ui.ac.id/index.php/icmr/article/view/5137
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| Source |
Indonesian Capital Market Review; Vol 7, No 2 (2015): July 2015; 74-91
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| Language |
en
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