The economic consequence for adopting accounting standards is one of the growing and valuable topics in accounting research. The purpose of this paper is to address the question whether the adoption of Islamic standards that are issued by Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFIs) has a positive effect on the level of earnings management (EM) in the Islamic banks (IBs) setting. The authors measure, in general, the impact of AAOIFI for adopter and non-adopter banks. This paper furthermore investigates whether IBs adopting AAOIFI as compulsory or as voluntary adopters, in general, are being less engaged in earnings manipulation.,Using empirical data from 143 IBs across 26 different countries from 2014 to 2018, the paper uses a linear regression model and probit regression analysis that group the banks investigated in this paper into adopters and non-adopters. Additional probit regressions were performed to test to what extent the status of AAOIFI adoption (compulsory or voluntary adopters) has an impact of EM.,The adoption of AAOIFI generally is associated with a reduction in the EM level. Furthermore, adopter IBs for AAOIFI is least involved in EM as compared to non-adopter IBs. In addition, the findings of this paper indicate that IBs across countries that mandate AAOIFI standards are less engaged in earnings manipulation as compared to other IBs in countries that adopt AAOIFI as voluntary standards.,The results reported in this paper provide insights to central banks and regulators regarding the prominence of mandates of AAOIFI standards for IBs to enhance the trust level of stakeholders by reducing the unethical behavior (EM). In addition, this paper supports the applicability of AAOIFI standards for IBs rather than the conventional standards such as IFRS or local GAAP.,To the best of the authors’ knowledge, the findings are unique at two levels. First, the paper provides evidence on the economic consequences of using AAOIFI in the context of IBs which was not explored by previous research. Second, the paper extends the investigation of the impact of AAOIFI adoption for adopters verses non-adopters, as well as for mandatory verses voluntary adoption of AAOIFI.

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采用AAOIFI会计准则对收益管理的影响：来自伊斯兰银行的证据

采用会计准则的经济后果是会计研究中越来越多的有价值的主题之一。本文的目的是解决以下问题：采用伊斯兰金融机构会计和审计组织（AAOIFIs）发布的伊斯兰标准是否会对伊斯兰银行（IBs）的收益管理（EM）水平产生积极影响） 环境。作者总体上衡量了AAOIFI对采用者和非采用者银行的影响。本文还进一步调查了采用AAOIFI作为强制或自愿采用者的IB总体上较少参与收益操纵.2014年至2018年，使用来自26个不同国家的143个IB的经验数据，本文使用线性回归模型和概率回归分析，将本文研究的银行分为采用者和非采用者。进行了其他概率回归，以测试AAOIFI的采用状况（强制或自愿采用者）对EM的影响程度。AAOIFI的采用通常与EM水平降低相关。此外，与非采用者IB相比，AAOIFI的采用者IB与EM的参与最少。此外，本文的调查结果表明，与采用AAOIFI作为自愿性标准的国家中的其他IB相比，在执行AAOIFI标准的国家/地区中的IB参与收益操纵的程度较低。本文所报告的结果为中央银行和监管机构提供了有关AAOIFI标准对IB的授权突出的见解，从而通过减少不道德行为（EM）来提高利益相关者的信任度。此外，本文支持AAOIFI标准适用于IB，而不是诸如IFRS或本地GAAP之类的常规标准。据作者所知，研究结果在两个层面上是独一无二的。首先，本文提供了有关在IBs中使用AAOIFI的经济后果的证据，以前的研究并未对此进行探讨。其次，本文扩展了对采用AAOIFI对采用者和非采用者以及强制性经文自愿采用AAOIFI的影响的调查。此外，本文支持AAOIFI标准适用于IB，而不是诸如IFRS或本地GAAP之类的常规标准。据作者所知，研究结果在两个层面上是独一无二的。首先，本文提供了有关在IBs中使用AAOIFI的经济后果的证据，以前的研究并未对此进行探讨。其次，本文扩展了对采用AAOIFI对采用者和非采用者以及对强制采用AAOIFI的影响的调查。此外，本文支持AAOIFI标准适用于IB，而不是诸如IFRS或本地GAAP之类的常规标准。据作者所知，研究结果在两个层面上是独一无二的。首先，本文提供了有关在IBs中使用AAOIFI的经济后果的证据，以前的研究并未对此进行探讨。其次，本文扩展了对采用AAOIFI对采用者和非采用者以及强制性经文自愿采用AAOIFI的影响的调查。本文提供了有关在IBs中使用AAOIFI的经济后果的证据，以前的研究并未对此进行探讨。其次，本文扩展了对采用AAOIFI对采用者和非采用者以及强制性经文自愿采用AAOIFI的影响的调查。本文提供了有关在IBs中使用AAOIFI的经济后果的证据，以前的研究并未对此进行探讨。其次，本文扩展了对采用AAOIFI对采用者和非采用者以及强制性经文自愿采用AAOIFI的影响的调查。