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Impact of Corporate Governance on Earnings Management
This research was aimed to study the impact of corporate governance on earnings management, and to explain the relationship between both of these variables. To achieve that goal the research depended on practical study; by extracting an actual data from the 8 conventional banks listed in DSE. the extracted data were then analyzed by using descriptive statistics, simple and multiple linear regression test and ANOVA test to examine the research hypothesis. The results showed that there is a governance impact on earnings management, and defined the relationship between audit committee and earnings management as negative relationship. and also, a negative relationship between top share and earnings management. And finally, we found no impact of CEO duality on earnings management.
Analyzing Islamic banking trends in Syria and comparing them with islamic banks in the UAE, according to customer size and product type
In the Arabic country there are a lot of peoples follows the Islamic sharia, and these people have avery big investments, and big corporate, and they don’t usually deal or transact with the conventional banks (ribawi banks). So in order to start working with this group of peoples, the first Islamic bank established in the united Arab Emirates in 1975 (Dubai Islamic Bank), with a new products, services, policies, strategies, and it was developed to meet the market needs according to Islamic sharia. Now a day the Islamic banks compete the conventional banks, and eash new products in the conventional banks have an equivalents Islamic products with a specific regulation...
A proposed model for predicting financial Loss of private conventional and Islamic banks in Syria
This study aimed to find a model consisting of a set of financial ratios in which each ratio has its own weight that indicate its importance to predict probability of financial loss of conventional and Islamic banks in Syria. The early prediction warns the concerned parties that they can intervene and take corrective actions before the collapses of bank. To achieve this ratios of conventional and Islamic Syrian banks were analyzed using Binary logistic regression from the period of 2011-2020 The statistical results show that the logistic regression model is accurate to predict the probability of a financial loss in conventional banks about 82.2%, 81.3%, 80.1%, 78% before 90 days ,180 days, 270 days, one year respectively. We can generally use five variables (Non-performing debt, return on equity, size, growth rate and financing portfolio ratio) in bank's financial loss prediction, but for Islamic banks, no significant values were shown so we can’t find logistic regression model is accurate for Islamic banks.
