Please enable JavaScript in your web browser to get the best experience.

Please enable JavaScript in your web browser to get the best experience.

Clearing Study Experience Research Collaborate About us

Professor Salma Ibrahim

Faculty of Business and Social Sciences
Department of Accounting, Finance and Informatics
Kingston Business School
Kingston Hill

Professor and Departmental Research Director

[email protected]

ORCID

Professor

About

I received my undergraduate degree in accounting from Helwan University, Egypt, and went on to earn a Master's 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 a position at Kingston University in 2010.

I am currently the research lead in the department and an advocate of research-informed teaching, which is the core of Kingston University's teaching. I teach Market-based Accounting, Financial Reporting, and Research Methods at the postgraduate level. I also supervise PhD students in topics related to earnings management and disclosure.

I established the 'Accountability, Governance and the Capital Market Research Hub' in 2016 along with colleagues in the department and have been director since 2016. The hub works on projects related to accountability, governance and financial reporting in the capital market setting.

I am currently Associate Editor of the Journal of Applied Accounting Research and Journal of Financial Reporting and Accounting. I am also a committee member of the EAA publications committee for a three-year term ending in 2026.

Qualifications

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

Domains

Publications

Who pays the piper calls the tune: funding sources and earnings management in charities

Mahmood, Farooq and Ibrahim, Salma, 2026, Nonprofit and Voluntary Sector Quarterly, E-pub ahead of print

View this article

Recognition and disclosure of intangibles under International Financial Reporting Standards

Ibrahim, Salma, Elmarzouky, Mahmoud, Al-Kilani, Mahmoud and Bowden, James, 2025, Abacus (61), 4 pp 857-896, Published

View this article

Performance measurement, financial reporting quality, and digitalization in the healthcare sector

Ibrahim, Salma, Begkos, Christos, Arnaboldi, Michela, Graham, Cameron and Rakeeb, Fathima, 2025, The British Accounting Review (57), 6, Published

View this article

Risk disclosure, earnings smoothing and firm perceived risk

Monjed, Hend, Ibrahim, Salma and J├©rgensen, Bj├©rn, 2024, Journal of Financial Reporting and Accounting, E-pub ahead of print

View this article

An alternative approach to detect earnings management to meet or beat benchmarks

Degiannakis, Stavros, Giannopoulos, George, Ibrahim, Salma and Jorgensen, Bjorn, 2023, Journal of Accounting Literature (45), 1 pp 64-99, Published

View this article

Detecting earnings management: a comparison of accrual and real earnings manipulation models

Nguyen, Thi Thu Ha, Ibrahim, Salma and Giannopoulos, George, 2023, Journal of Applied Accounting Research (24), 2 pp 344-379, Published

View this article

Risk reporting and earnings smoothing: signaling or managerial opportunism?

Monjed, Hend, Ibrahim, Salma and J├©rgensen, Bj├©rn N., 2022, Review of Accounting and Finance, E-pub ahead of print

View this article

Non-financial performance measures and pay-performance sensitivity

Cho, MyoJung and Ibrahim, Salma, 2022, Journal of Financial Reporting and Accounting (20), 2 pp 185-214, Published

View this article

Risk disclosure, income smoothing and firm risk

Monjed, Hend and Ibrahim, Salma, 2020, Journal of Applied Accounting Research (21), 3 pp 517-533, Published

View this article

The performance of 'Shariah'-compliant companies during and after the recession period: evidence from companies listed on the FTSE All World Index

Tahir, Muhammad and Ibrahim, Salma, 2020, Journal of Islamic Accounting and Business Research (11), 3 pp 573-587, Published

View this article

The use of nonfinancial performance measures in CEO bonus compensation

Cho, MyoJung, Ibrahim, Salma and Yan, Yan, 2019, Corporate Governance: An International Review (27), 4 pp 301-316, Published

View this article

Earnings management to avoid losses and earnings declines in Croatia

Degiannakis, Stavros, Giannopoulos, George, Ibrahim, Salma and Rozic, Ivana, 2019, International Journal of Computational Economics and Econometrics (9), 3 pp 219-238, Published

View this article

Getting compensation right: the choice of performance measures in CEO bonus contracts and earnings management

Tahir, Muhammad, Ibrahim, Salma and Nurullah, Mohamed, 2019, The British Accounting Review (51), 2 pp 148-169, Published

View this article

Manipulation of profits in Italian publicly funded healthcare trusts

Ibrahim, Salma, Noikokyris, Emmanouil, Fabiano, Gianluca and Favato, Giampiero, 2019, Public Money & Management (39), 6 pp 428-435, Published

View this article

LSE and Brexit: time to tap opportunities in Asia

Ibrahim, Salma and Noikokyris, Manolis, 2018, The Business Times, Published

View this article

Coporate governance and firm risk

Ibrahim, Salma, Mathew, Sudha and Archbold, Stuart, 2018, Corporate Governance (18), 1 pp 52-67, Published

View this article

Accrual and real-based earnings management by UK acquirers: evidence from pre- and post-Higgs periods

Archbold, Stuart, Ibrahim, Salma and Kassamany, Talie, 2017, Journal of Accounting and Organizational Change (13), 4 pp 492-519, Published

View this article

Boards attributes that increase firm risk - evidence from the UK

Sudha, Mathew, Ibrahim, Salma and Archbold, Stuart, 2016, Corporate Governance (16), 2 pp 233-258, Published

View this article

Legal consequences of earnings components management

Xu, Li, Ibrahim, Salma, Kaltchev, George and Deal, Candice Lynette, 2013, Advances in Quantitative Analysis of Finance and Accounting (11) pp 229-259, Published

View this article

Class selection preferences of African-American Millennial business school students: a study of student characteristics

Ibrahim, Salma, Schick, Allen, Makkawi, Bilal and Foster, Mary, 2013, Clinics and Research in Hepatology and Gastroenterology (10) pp 103-121, Published

View this article

The association between non-financial performance measures in executive compensation contracts and earnings management

Ibrahim, Salma and Lloyd, Cynthia, 2011, Journal of Accounting and Public Policy (30), 3 pp 256-274, Published

View this article

Real and accrual-based earnings management and its legal consequences: evidence from seasoned equity offerings

Ibrahim, Salma, Xu, Li and Rogers, Genese, 2011, Accounting Research Journal (24), 1 pp 50-78, Published

View this article

The usefulness of measures of consistency of discretionary components of accruals in the detection of earnings management

Ibrahim, Salma S., 2009, Journal of Business Finance and Accounting (36), 9-10 pp 1087-1116, Published

View this article

Do ownership characteristics make a difference? Ownership structure and the quality of reported earnings in the UKÔÇÖS private firms

Rozic, Ivana, Ibrahim, Salma and Giannopoulos, George(2024). [Published]

View this conference item

Beyond the pay ratio: relative pay structure and employee productivity

Zhao, Jinsha, Ibrahim, Salma and Li, Hao(2024). [Published]

View this conference item

Reading between the lines of the compensation report: does excessive CEO pay matter?

N'guessan, Kevin, Ibrahim, Salma, Elmarzouky, Mahmoud and Zhao, Jinsha(2023). [Published]

View this conference item

Future performance following benchmark beating under information uncertainty

Ibrahim, Salma, Nguyen, Thi and Giannopoulos, George(2022). [Published]

View this conference item

Risk reporting and earnings smoothing: signalling or managerial opportunism?

Monjed, Hend, Ibrahim, Salma and Jorgensen, Bjorn(2021). [Published]

View this conference item

Resource dependency pressures on charity accounting numbers: evidence from large UK charities

Mahmood, Farooq, Ibrahim, Salma and Harries, Timothy(2019). [Published]

View this conference item

An analysis of the pay-performance association for CEOs in FTSE 350 firms

Ibrahim, Salma, Cho, Myojung and Farmer, Mark(2015). [Published]

View this conference item

The effect of non-financial performance measures on CEO pay sensitivity to shareholder wealth

Ibrahim, Salma and Cho, Myojung(2014). [Published]

View this conference item

Pay-performance association of CEO compensation for firms using financial and non-financial performance measures

Cho, Myojung and Ibrahim, Salma(2013). [Published]

View this conference item

Pay-performance association of CEO compensation for firms using financial and non-financial performance measures

Ibrahim, Salma and Cho, Myojung(2013). [Published]

View this conference item

Legal consequences of earnings components management

Ibrahim, Salma, Xu, Li, Kaltchev, George and Deal, C. Lynette(2011). [Published]

View this conference item

Class selection preferences of Millennial Business School students: a study of student characteristics

Ibrahim, Salma, Foster, Mary, Schick, Allen and Makkawi, Bilal(2010). [Published]

View this conference item

Servicing assets and gain-on-securitization under SFAS 156

Ibrahim, Salma, Cheng, Kang and Yaari, Varda(2010). [Published]

View this conference item

Videos of my work

Online Seminar with Dr Salma Ibrahim

Online Seminar with Dr Salma Ibrahim

Stay connected

View my LinkedIn page