Professor Salma Ibrahim
Faculties, departments and locations
- Faculty of Business and Social Sciences
- Department of Accounting, Finance and Informatics
- Kingston Business School
- Kingston Hill
Professor and Departmental Research Director
- Email:
- [email protected]
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
Market-based Accounting
Financial Reporting
Research Methods
Courses taught
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 British Accounting Review, the Journal of Business Finance and Accounting, the Journal of Accounting and Public Policy, the Corporate Governance Journal, and the Accounting Research Journal.
I have presented my research at several national and international conferences, including those in the UK (British Academy of Finance and Accounting annual conference), Europe (European Accounting Association annual conference) and the US (American Accounting Association annual conference).
Qualifications
- Earnings management
- Executive compensation
- Firm disclosures
- Corporate governance
Specialisms
- Earnings management
- Executive compensation
- Firm disclosures
- Corporate governance
- Associate Editor of Journal of Applied Accounting Research
- Associate Editor of Journal of Financial Reporting and Accounting
- Guest Editor of special issue in British Accounting Review - 2024
- Treasurer of British Accounting and Finance Association - South-Eastern Area Group
Invited speaker at research seminars at:
- Middlesex University
- Brunel University
- University of Portsmouth
- Aston Business School
PhD examiner:
- University of Portsmouth
- Brunel University
- University of Roehampton
- Research Lead, Department of Accounting, Finance and Informatics
- Director of Capital Markets Research Hub
- Member of Faculty Research, Business and Innovation committee
Publications
Recognition and disclosure of intangibles under International Financial Reporting Standards
Ibrahim, Salma, Elmarzouky, Mahmoud, Al-Kilani, Mahmoud and Bowden, James, 2025, Abacus (61), 4pp 857-896, Published
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
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
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), 1pp 64-99, Published
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), 2pp 344-379, Published
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
Non-financial performance measures and pay-performance sensitivity
Cho, MyoJung and Ibrahim, Salma, 2022, Journal of Financial Reporting and Accounting (20), 2pp 185-214, Published
Risk disclosure, income smoothing and firm risk
Monjed, Hend and Ibrahim, Salma, 2020, Journal of Applied Accounting Research (21), 3pp 517-533, Published
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), 3pp 573-587, Published
The use of nonfinancial performance measures in CEO bonus compensation
Cho, MyoJung, Ibrahim, Salma and Yan, Yan, 2019, Corporate Governance: An International Review (27), 4pp 301-316, Published
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), 3pp 219-238, Published
Manipulation of profits in Italian publicly funded healthcare trusts
Ibrahim, Salma, Noikokyris, Emmanouil, Fabiano, Gianluca and Favato, Giampiero, 2019, Public Money & Management (39), 6pp 428-435, Published
LSE and Brexit: time to tap opportunities in Asia
Ibrahim, Salma and Noikokyris, Manolis, 2018, The Business Times, Published
Coporate governance and firm risk
Ibrahim, Salma, Mathew, Sudha and Archbold, Stuart, 2018, Corporate Governance (18), 1pp 52-67, Published
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), 4pp 492-519, Published
Boards attributes that increase firm risk - evidence from the UK
Sudha, Mathew, Ibrahim, Salma and Archbold, Stuart, 2016, Corporate Governance (16), 2pp 233-258, Published
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
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
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), 3pp 256-274, Published
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), 1pp 50-78, Published
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), 9-10pp 1087-1116, Published
The choice between accrual and real manipulation around information uncertainty
Nguyen, Thi Thu Ha and Ibrahim, Salma (2023). [Published]
Earnings management and fraud
Tahir, Muhammad, Ibrahim, Salma and N'guessan, Kevin (2020). In: Cruz, Ana Baltazar, Farinha, Luis, Sebastião, João Renato, (eds.), Hershey, U.S.: IGI Globalpp 343-364 [Published]
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]
Beyond the pay ratio: relative pay structure and employee productivity
Zhao, Jinsha, Ibrahim, Salma and Li, Hao(2024). [Published]
The choice between accrual and real manipulation around information uncertainty
Nguyen, Thi Thu Ha and Ibrahim, Salma(2023). [Published]
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]
Future performance following benchmark beating under information uncertainty
Ibrahim, Salma, Nguyen, Thi and Giannopoulos, George(2022). [Published]
Risk reporting and earnings smoothing: signalling or managerial opportunism?
Monjed, Hend, Ibrahim, Salma and Jorgensen, Bjorn(2021). [Published]
Resource dependency pressures on charity accounting numbers: evidence from large UK charities
Mahmood, Farooq, Ibrahim, Salma and Harries, Timothy(2019). [Published]
An analysis of the pay-performance association for CEOs in FTSE 350 firms
Ibrahim, Salma, Cho, Myojung and Farmer, Mark(2015). [Published]
The effect of non-financial performance measures on CEO pay sensitivity to shareholder wealth
Ibrahim, Salma and Cho, Myojung(2014). [Published]
Pay-performance association of CEO compensation for firms using financial and non-financial performance measures
Cho, Myojung and Ibrahim, Salma(2013). [Published]
Pay-performance association of CEO compensation for firms using financial and non-financial performance measures
Ibrahim, Salma and Cho, Myojung(2013). [Published]
Legal consequences of earnings components management
Ibrahim, Salma, Xu, Li, Kaltchev, George and Deal, C. Lynette(2011). [Published]
Class selection preferences of Millennial Business School students: a study of student characteristics
Ibrahim, Salma, Foster, Mary, Schick, Allen and Makkawi, Bilal(2010). [Published]
Servicing assets and gain-on-securitization under SFAS 156
Ibrahim, Salma, Cheng, Kang and Yaari, Varda(2010). [Published]
Videos of my work
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Online Seminar with Dr Salma Ibrahim
Online Seminar with Dr Salma Ibrahim