This research aims to show empirical evidence on the association of earning management and financial performance on the Islamic social responsibility of Islamic banks in Indonesia. Firstly, This research examines the indications of the practice of earning management in Islamic banks which is discouraged...

Common Value Theory points out the situation in financial instrument auction where investors tend to bid a lower price than the actual value and it results in an underpricing of financial instrument. The underpricing, further, may hamper the market as it leads to revenue loss for the company. As the...