The Qualitative Characteristics of Accounting Information, Earnings Quality, and Islamic Banking Performance: Evidence from the Gulf Banking Sector

The study aims to operationalize financial reporting quality in terms of the qualitative characteristics (QCs) as stated by the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI) standards, as well as to investigate their association with earnings quality (EQ) and bankin...

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Bibliographic Details
Main Author: Ibrahim Elsiddig Ahmed
Format: Article
Language:English
Published: MDPI AG 2020-05-01
Series:International Journal of Financial Studies
Subjects:
M40
N25
Online Access:https://www.mdpi.com/2227-7072/8/2/30