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Efficient contracting, earnings smoothing and managerial accounting discretion (2014)
Journal Article
Khalil, M., & Simon, J. (2014). Efficient contracting, earnings smoothing and managerial accounting discretion. Journal of applied accounting research, 15(1), (100-122). doi:10.1108/JAAR-06-2012-0050. ISSN 0967-5426

Purpose – The purpose of this paper is to examine whether the contracting incentives (i.e. bonus plans, debt covenants, political costs hypotheses), and income smoothing can explain accounting choices in an emerging country, Egypt. Design/methodology... Read More

Corporate aggregate disclosure practices in Jordan (2011)
Journal Article
Omar, B., & Simon, J. (2011). Corporate aggregate disclosure practices in Jordan. Advances in Accounting, 27(1), (166-186). doi:10.1016/j.adiac.2011.05.002. ISSN 0882-6110

This study reports the results of an empirical investigation of the disclosure behavior of listed companies in Jordan after important changes in economic and accounting regulations. It also reports the relationship between aggregate disclosure (both... Read More