Professor Salma Ibrahim

Article

Monjed, Hend, Ibrahim, Salma and Jørgensen, Bjørn (2024) Risk disclosure, earnings smoothing and firm perceived risk. Journal of Financial Reporting and Accounting, ISSN (print) 1985-2517 (Epub Ahead of Print)

Degiannakis, Stavros, Giannopoulos, George, Ibrahim, Salma and Jorgensen, Bjorn (2023) An alternative approach to detect earnings management to meet or beat benchmarks. Journal of Accounting Literature, 45(1), pp. 64-99. ISSN (print) 0737-4607

Monjed, Hend, Ibrahim, Salma and Jørgensen, Bjørn N. (2022) Risk reporting and earnings smoothing : signaling or managerial opportunism? Review of Accounting and Finance, ISSN (print) 1475-7702 (Epub Ahead of Print)

Nguyen, Thi Thu Ha, Ibrahim, Salma and Giannopoulos, George (2022) Detecting earnings management : a comparison of accrual and real earnings manipulation models. Journal of Applied Accounting Research, ISSN (print) 0967-5426 (Epub Ahead of Print)

Cho, MyoJung and Ibrahim, Salma (2022) Non-financial performance measures and pay-performance sensitivity. Journal of Financial Reporting and Accounting, 20(2), pp. 185-214. ISSN (print) 1985-2517

Ibrahim, Salma, Li, Hao, Yan, Yan and Zhao, Jinsha (2021) Pay me a single figure! Assessing the impact of single figure regulation on CEO pay. International Review of Financial Analysis, 73, p. 101647. ISSN (print) 1057-5219

Monjed, Hend and Ibrahim, Salma (2020) Risk disclosure, income smoothing and firm risk. Journal of Applied Accounting Research, 21(3), pp. 517-533. ISSN (print) 0967-5426

Tahir, Muhammad and Ibrahim, Salma (2020) The performance of 'Shariah'-compliant companies during and after the recession period : evidence from companies listed on the FTSE All World Index. Journal of Islamic Accounting and Business Research, 11(3), pp. 573-587. ISSN (print) 1759-0817

Cho, MyoJung, Ibrahim, Salma and Yan, Yan (2019) The use of nonfinancial performance measures in CEO bonus compensation. Corporate Governance: An International Review, 27(4), pp. 301-316. ISSN (print) 0964-8410

Degiannakis, Stavros, Giannopoulos, George, Ibrahim, Salma and Rozic, Ivana (2019) Earnings management to avoid losses and earnings declines in Croatia. International Journal of Computational Economics and Econometrics, 9(3), pp. 219-238. ISSN (print) 1757-1170

Tahir, Muhammad, Ibrahim, Salma and Nurullah, Mohamed (2019) Getting compensation right : the choice of performance measures in CEO bonus contracts and earnings management. The British Accounting Review, 51(2), pp. 148-169. ISSN (print) 0890-8389

Ibrahim, Salma, Noikokyris, Emmanouil, Fabiano, Gianluca and Favato, Giampiero (2019) Manipulation of profits in Italian publicly funded healthcare trusts. Public Money & Management, 39(6), pp. 428-435. ISSN (print) 0954-0962

Ghazali, Aziatul Waznah, Nurullah, Mohamed, Ibrahim, Salma, Sanusi, Zuraidah Mohd and Mohame, Norhayati (2019) The effect of corporate board diversity : real earnings management among Malaysian listed firms. International Journal of Business & Management Science, 9(2), pp. 257-276. ISSN (print) 1837-6614

Ibrahim, Salma and Noikokyris, Manolis (2018) LSE and Brexit : time to tap opportunities in Asia. The Business Times,

Ibrahim, Salma, Mathew, Sudha and Archbold, Stuart (2018) Coporate governance and firm risk. Corporate Governance, 18(1), pp. 52-67. ISSN (print) 1472-0701

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, 13(4), pp. 492-519. ISSN (print) 1832-5912

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

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, 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

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, 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 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

Book Section

Ibrahim, Salma, Tahir, Muhammad and N'guessan, Kevin (2020) Earnings management and fraud. In: Farinha, Luis , Cruz, Ana Baltazar and Sebastião, João Renato, (eds.) Handbook of research on accounting and financial studies. Hershey, U.S. : IGI Global. pp. 343-364. (Advances in finance, accounting and economics) ISSN (print) 2327-5677 ISBN 9781799821366

Conference or Workshop Item

Rozic, Ivana, Ibrahim, Salma and Giannopoulos, George (2024) Do ownership characteristics make a difference? Ownership structure and the quality of reported earnings in the UK’S private firms. In: 46th Annual Congress of the European Accounting Association (EAA); 15-17 May 2024, Bucharest, Romania. (Unpublished)

Zhao, Jinsha, Ibrahim, Salma and Li, Hao (2024) Beyond the pay ratio : relative pay structure and employee productivity. In: 46th Annual Congress of the European Accounting Association (EAA); 15-17 May 2024, Bucharest, Romania. (Unpublished)

Nguyen, Thi Thu Ha and Ibrahim, Salma (2023) The choice between accrual and real manipulation around information uncertainty. In: International Conference on Research in Management & Technovation (ICRMAT) 2023; 25-26 Aug 2023, Hanoi, Vietnam.

N'guessan, Kevin, Ibrahim, Salma, Elmarzouky, Mahmoud and Zhao, Jinsha (2023) Reading between the lines of the compensation report : does excessive CEO pay matter? In: 45th European Accounting Association Annual Congress; 24 - 26 May 2023, Helsinki / Espop, Finland. (Unpublished)

Ibrahim, Salma, Nguyen, Thi and Giannopoulos, George (2022) Future performance following benchmark beating under information uncertainty. In: 44th Annual Congress of the European Accounting Association (EAA); 11 - 13 May 2022, Bergen, Norway. (Unpublished)

Monjed, Hend, Ibrahim, Salma and Jorgensen, Bjorn (2021) Risk reporting and earnings smoothing : signalling or managerial opportunism? In: Virtual Annual Congress of the European Accounting Association (EAA); 26 - 28 May 2021, Held online. (Unpublished)

Mahmood, Farooq, Ibrahim, Salma and Harries, Timothy (2019) Resource dependency pressures on charity accounting numbers : evidence from large UK charities. In: 42nd Annual Congress of the European Accounting Association (EAA); 29 - 31 May 2019, Paphos, Cyprus. (Unpublished)

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)

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 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)

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)