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Dr Salma Ibrahim

Associate Professor and Departmental Research Director

About

I received my undergraduate degree in accounting from Helwan University, Egypt and went on to earn a masters degree in accounting from Syracuse University and a PhD in accounting from the University of Maryland. I have previously taught at Dominican University in Chicago and Morgan State University in Maryland. I moved from the US to the UK and took up a position at Kingston University in 2010.

I established the 'Capital Markets Research Group' in 2016 along with colleagues in the department and have been director since 2016. 

http://business.kingston.ac.uk/research/research-groups/capital-markets-research-group

Areas of specialism

  • Earnings Management
  • Executive Compensation
  • Capital Markets Research
  • Firm Disclosure

Qualifications

  • PhD, University of Maryland, USA
  • MSc in Accounting, Syracuse University, USA
  • BComm. Helwan University, Egypt
  • Fellow in HEA, UK

Professional membership

Member: British Accounting and Finance Association

Member: European Accounting Association

Former member: American Accounting Association

Former member: Association of Certified Fraud Examiners

Research

My research lies mainly in the financial reporting area, and specifically in earnings management. My PhD dissertation dealt with improving models that detect earnings management by firms. My research also deals with litigation and executive compensation and how they relate to earnings management behaviour. I have publications in several top accounting and finance journals, including the Journal of Business Finance and Accounting, the Journal of Accounting and Public Policy and  the Accounting Research Journal. I have presented my research at several national and international conferences including the 2009 American Accounting Association annual conference, 2010 Mid-Atlantic Region annual conference and 2013 European Accounting Association annual conference.

Publications

Number of items: 16.

Article

Ibrahim, Salma, Kassamany, Talie and Archbold, Stuart (2017) Accrual and real-based earnings management by UK acquirers : evidence from pre- and post-Higgs periods. Journal of Accounting & Organizational Change, ISSN (print) 1832-5912 (Epub Ahead of Print)

Ibrahim, Salma, Mathew, Sudha and Archbold, Stuart (2017) Coporate governance and firm risk. Corporate Governance, ISSN (print) 1472-0701 (In Press)

Ibrahim, Salma, Noikokyris, Emmanouil, Fabiano, Gianluca and Favato, Giampiero (2017) Manipulation of profits in Italian publicly funded health care trusts. Public Money & Management, ISSN (print) 0954-0962 (In Press)

Sudha, Mathew, Ibrahim, Salma and Archbold, Stuart (2016) Boards attributes that increase firm risk - evidence from the UK. Corporate Governance, 16(2), pp. 233-258. ISSN (print) 1472-0701

Ibrahim, Salma, Schick, Allen, Makkawi, Bilal and Foster, Mary (2013) Class selection preferences of African-American Millennial business school students: a study of student characteristics. Global Perspectives on Accounting Education, 10, pp. 103-121. ISSN (online) 1543-2955

Xu, Li, Ibrahim, Salma, Kaltchev, George and Deal, Candice Lynette (2013) Legal consequences of earnings components management. Advances in Quantitative Analysis of Finance and Accounting, 11, pp. 229-259. ISSN (print) 1046-5847

Ibrahim, Salma, Xu, Li and Rogers, Genese (2011) Real and accrual-based earnings management and its legal consequences: evidence from seasoned equity offerings. Accounting Research Journal, 24(1), pp. 50-78. ISSN (print) 1030-9616

Ibrahim, Salma and Lloyd, Cynthia (2011) The association between non-financial performance measures in executive compensation contracts and earnings management. Journal of Accounting and Public Policy, 30(3), pp. 256-274. ISSN (print) 0278-4254

Ibrahim, Salma S. (2009) The usefulness of measures of consistency of discretionary components of accruals in the detection of earnings management. Journal Of Business Finance & Accounting, 36(9-10), pp. 1087-1116. ISSN (print) 0306-686X

Conference or Workshop Item

Ibrahim, Salma, Cho, Myojung and Farmer, Mark (2015) An analysis of the pay-performance association for CEOs in FTSE 350 firms. In: British Academy of Management (BAM) Conference 2015: The Value of Pluralism in Advancing Management Research, Education and Practice; 8-10 Sep 2015, Portsmouth, U.K..

Ibrahim, Salma and Cho, Myojung (2014) The effect of non-financial performance measures on CEO pay sensitivity to shareholder wealth. In: British Accounting and Finance Association (BAFA) Annual Conference; 14-16 Apr 2014, London, U.K.. (Unpublished)

Ibrahim, Salma and Cho, Myojung (2013) Pay-performance association of CEO compensation for firms using financial and non-financial performance measures. In: 36th Annual Congress of the European Accounting Association (EAA); 6-8 May 2013, Paris, France. (Unpublished)

Cho, Myojung and Ibrahim, Salma (2013) Pay-performance association of CEO compensation for firms using financial and non-financial performance measures. In: American Accounting Association 2013 Northeast Region Meeting: Regulatory Uncertainty and Reporting Change: The Looming IFRS and XBRL Horizons; 24-26 Oct 2013, Hartford, U.S.. (Unpublished)

Ibrahim, Salma, Xu, Li, Kaltchev, George and Deal, C. Lynette (2011) Legal consequences of earnings components management. In: American Accounting Association (AAA) Annual Meeting: Engage to Make a Difference; 6-10 Aug 2011, Denver, Colorado, U.S.. (Unpublished)

Ibrahim, Salma, Foster, Mary, Schick, Allen and Makkawi, Bilal (2010) Class selection preferences of Millennial Business School students: a study of student characteristics. In: American Accounting Association Mid-Atlantic Region meeting 2010; 22 - 24 Apr 2010, Philadephia, U.S.. (Unpublished)

Ibrahim, Salma, Cheng, Kang and Yaari, Varda (2010) Servicing assets and gain-on-securitization under SFAS 156. In: American Accounting Association Mid-Atlantic Region meeting 2010; 22 - 24 Apr 2010, Philadephia, U.S.. (Unpublished)

This list was generated on Sun Nov 19 04:39:40 2017 GMT.
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