Profit distribution management by Islamic banks: An empirical investigation |
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| Authors: | Sayd Farook M. Kabir Hassan Gregory Clinch |
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| Affiliation: | 1. Global Head of Islamic Capital Markets, Thomson Reuters, 10th Floor, West Tower, Bahrain Financial Harbour, PO Box 1030, Bahrain;2. Department of Economics and Finance, University of New Orleans, New Orleans, LA 70148, USA;3. Department of Accounting and Business Information Systems, Business and Economics Building, ‘The Spot’, 198 Berkeley Street, (Building 110), University of Melbourne, 3010 Victoria, Australia |
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| 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. |
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