Financial Reporting Quality And Earnings Management In Bahraini Islamic Banks: Evidence From The Modified Jones Model (2017–2024)

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.