Purpose – This paper firstly measure the impact of Board of Directors (BOD); audit committee (AC) and Sharia Supervisory Board (SSB) composition (gender diversity) on earningsquality (EQ) in the Islamic banks (IBs). Secondly, we measure to what extent adoption of IFRS and national culture, which is proxies by Femininity can, moderates the relationship between diversity and EQ.

Accounting disclosure for financial instruments through analyzing the actual accounting data are used as a vital market measures for financial leverage risk (debt and fixed costs) and assist in decision making as adding financial leverage always adds risk to both the levered company and investor. Degree of financial leverage is an important factor in determining financial risk level and it has direct effect on dividends policy, as it causes intensification of the change in earnings per share percentage because if degree of financial leverage is larger, it may be negative by slight decrease in profit before interest and taxes.