Financial Reporting Quality And Earnings Management In Bahraini Islamic Banks: Evidence From The Modified Jones Model (2017–2024)
VOLUME 22, 2025
The Role of Targeted Infra-popliteal Endovascular Angioplasty to Treat Diabetic Foot Ulcers Using the Angiosome Model: A Systematic Review
VOLUME 6, 2023
Fatiha Bouhrine
Malika Zeghib
Salima Tebaibia
Naima Ghallab
Abstract
The study aimed to measure the financial reporting quality of Bahraini Islamic banks over the period 2017–2024, using the modified Jones model to determine the extent to which the banks in the sample engaged in earnings management. Data were collected from the reports and financial statements of the banks under study, and statistical software such as Excel and DATAtab was used to conduct the empirical analysis. The study reached several findings, the most important of which is the stability of the Bahraini Islamic banks under investigation and the absence of earnings management practices, despite the crises that occurred during the study period.
Keywords :
Financial Reporting Quality, Modified Jones Model, Bahraini Islamic Banks.
Erin Saricilar
Lecture in accounting. University of Basrah, College of Administration and Economics, Department of Accounting.
Lecture in accounting. University of Basrah, College of Administration and Economics, Department of Accounting.
Abstract
Atherosclerotic disease significantly impacts patients with type 2 diabetes, who often present with recalcitrant peripheral ulcers. The angiosome model of the foot presents an opportunity to perform direct angiosome-targeted endovascular interventions to maximise both wound healing and limb salvage. A systematic review was performed, with 17 studies included in the final review. Below-the-knee endovascular interventions present significant technical challenges, with technical success depending on the length of lesion being treated and the number of angiosomes that require treatment. Wound healing was significantly improved with direct angiosome-targeted angioplasty, as was limb salvage, with a significant increase in survival without major amputation. Indirect angioplasty, where the intervention is applied to collateral vessels to the angiosomes, yielded similar results to direct angiosome-targeted angioplasty. Applying the angiosome model of the foot in direct angiosome-targeted angioplasty improves outcomes for patients with recalcitrant diabetic foot ulcers in terms of primary wound healing, mean time for complete wound healing and major amputation-free survival.
Keywords :
Diabetic foot ulcer, angiosome, angioplasty