Distribution of depositors' return and the income smoothing hypothesis : An empirical analysis of Malaysian Islamic Banks

Distribution of depositors' return and the income smoothing hypothesis : An empirical analysis of Malaysian Islamic Banks

Income smoothing is a commonly used accounting application by financial institutions including Islamic banks to reduce fluctuations in reported earnings and mitigate risks. The usage of profit equalisation reserve (PER) to smooth income is no longer relevant in the context of Malaysian Islamic banks...

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Bibliographic Details
Main Author: Nurul Syazwani Mohd Noor (Author)
Corporate Author: Universiti Sultan Zainal Abidin . Faculty of Business and Management
Format: Thesis Book
Subjects:
Universiti Sultan Zainal Abidin > Dissertations
Universiti Sultan Zainal Abidin > Faculty of Business and Management > Dissertations
Banks and banking > Malaysia > Religious aspects > Islam
Finance > Malaysia
Dissertations, Academic
Online Access:https://eperpustakaan.unisza.edu.my/equip-udm/English/home.jsp
Table of Contents:
  • 1. Introduction
  • 2. Literature review
  • 3. Methodology
  • 4. Results and discussions
  • 5. Conclusion and implication

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