Professor Salma Ibrahim
Faculties, deparments 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:
- s.ibrahim@kingston.ac.uk
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
Risk disclosure, earnings smoothing and firm perceived risk
Monjed, Hend, Ibrahim, Salma and Jørgensen, Bjørn, 2024, Journal of Financial Reporting and Accounting
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
Risk reporting and earnings smoothing : signaling or managerial opportunism?
Monjed, Hend, Ibrahim, Salma and Jørgensen, Bjørn N., 2022, Review of Accounting and Finance
Detecting earnings management : a comparison of accrual and real earnings manipulation models
Nguyen, Thi Thu Ha, Ibrahim, Salma and Giannopoulos, George, 2022, Journal of Applied Accounting Research
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
Pay me a single figure! Assessing the impact of single figure regulation on CEO pay
Ibrahim, Salma, Li, Hao, Yan, Yan and Zhao, Jinsha, 2021, International Review of Financial Analysis (73), pp 101647
Risk disclosure, income smoothing and firm risk
Monjed, Hend and Ibrahim, Salma, 2020, Journal of Applied Accounting Research (21), 3, pp 517-533
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
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
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
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
Manipulation of profits in Italian publicly funded healthcare trusts
Ibrahim, Salma, Noikokyris, Emmanouil, Fabiano, Gianluca and Favato, Giampiero, 2019, (39), 6, pp 428-435
The effect of corporate board diversity : real earnings management among Malaysian listed firms
Ghazali, Aziatul Waznah, Nurullah, Mohamed, Ibrahim, Salma, Sanusi, Zuraidah Mohd and Mohame, Norhayati, 2019, (9), 2, pp 257-276
LSE and Brexit : time to tap opportunities in Asia
Ibrahim, Salma and Noikokyris, Manolis, 2018, The Business Times
Coporate governance and firm risk
Ibrahim, Salma, Mathew, Sudha and Archbold, Stuart, 2018, Corporate Governance (18), 1, pp 52-67
Accrual and real-based earnings management by UK acquirers : evidence from pre- and post-Higgs periods
Ibrahim, Salma, Kassamany, Talie and Archbold, Stuart, 2017, (13), 4, pp 492-519
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
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
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, Global Perspectives on Accounting Education (10), pp 103-121
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
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
The usefulness of measures of consistency of discretionary components of accruals in the detection of earnings management
Ibrahim, Salma S., 2009, (36), 9-10, pp 1087-1116
Earnings management and fraud
Ibrahim, Salma, Tahir, Muhammad and N'guessan, Kevin (2020). In: Farinha, Luis, (eds.), Cruz, Ana Baltazar, (eds.) and Sebastião, João Renato, (eds.), Handbook of research on accounting and financial studies. Hershey, U.S.: IGI Global, pp 343-364
Do ownership characteristics make a difference? Ownership structure and the quality of reported earnings in the UK’S private firms
Rozic, Ivana, Ibrahim, Salma and Giannopoulos, George(2024). In: 46th Annual Congress of the European Accounting Association (EAA), 15-17 May 2024 :Bucharest, Romania
Beyond the pay ratio : relative pay structure and employee productivity
Zhao, Jinsha, Ibrahim, Salma and Li, Hao(2024). In: 46th Annual Congress of the European Accounting Association (EAA), 15-17 May 2024 :Bucharest, Romania
The choice between accrual and real manipulation around information uncertainty
Nguyen, Thi Thu Ha and Ibrahim, Salma(2023). 25-26 Aug 2023 : Hanoi, Vietnam
Reading between the lines of the compensation report : does excessive CEO pay matter?
N'guessan, Kevin, Ibrahim, Salma, Elmarzouky, Mahmoud and Zhao, Jinsha(2023). In: 45th European Accounting Association Annual Congress, 24 - 26 May 2023 :Helsinki / Espop, Finland
Future performance following benchmark beating under information uncertainty
Ibrahim, Salma, Nguyen, Thi and Giannopoulos, George(2022). In: 44th Annual Congress of the European Accounting Association (EAA), 11 - 13 May 2022 :Bergen, Norway
Risk reporting and earnings smoothing : signalling or managerial opportunism?
Monjed, Hend, Ibrahim, Salma and Jorgensen, Bjorn(2021). In: Virtual Annual Congress of the European Accounting Association (EAA), 26 - 28 May 2021 :Held online
Resource dependency pressures on charity accounting numbers : evidence from large UK charities
Mahmood, Farooq, Ibrahim, Salma and Harries, Timothy(2019). In: 42nd Annual Congress of the European Accounting Association (EAA), 29 - 31 May 2019 :Paphos, Cyprus
An analysis of the pay-performance association for CEOs in FTSE 350 firms
Ibrahim, Salma, Cho, Myojung and Farmer, Mark(2015). 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.
The effect of non-financial performance measures on CEO pay sensitivity to shareholder wealth
Ibrahim, Salma and Cho, Myojung(2014). In: British Accounting and Finance Association (BAFA) Annual Conference, 14-16 Apr 2014 :London, U.K.
Pay-performance association of CEO compensation for firms using financial and non-financial performance measures
Cho, Myojung and Ibrahim, Salma(2013). 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.
Pay-performance association of CEO compensation for firms using financial and non-financial performance measures
Ibrahim, Salma and Cho, Myojung(2013). In: 36th Annual Congress of the European Accounting Association (EAA), 6-8 May 2013 :Paris, France
Legal consequences of earnings components management
Ibrahim, Salma, Xu, Li, Kaltchev, George and Deal, C. Lynette(2011). In: American Accounting Association (AAA) Annual Meeting: Engage to Make a Difference, 6-10 Aug 2011 :Denver, Colorado, U.S.
Class selection preferences of Millennial Business School students: a study of student characteristics
Ibrahim, Salma, Foster, Mary, Schick, Allen and Makkawi, Bilal(2010). In: American Accounting Association Mid-Atlantic Region meeting 2010, 22 - 24 Apr 2010 :Philadephia, U.S.
Servicing assets and gain-on-securitization under SFAS 156
Ibrahim, Salma, Cheng, Kang and Yaari, Varda(2010). In: American Accounting Association Mid-Atlantic Region meeting 2010, 22 - 24 Apr 2010 :Philadephia, U.S.