Skip to main content

Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market (2019)
Journal Article
Khalil, M., Ozkan, A., & Yildiz, Y. (in press). Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market. Review of Quantitative Finance and Accounting, https://doi.org/10.1007/s11156-019-00834-3

This study investigates how foreign institutional ownership interacts with accounting conservatism in an emerging market setting. We posit that weak investor protection and a high degree of information asymmetry between insiders and outside investors... Read More about Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market.

Board independence, audit quality and earnings management: evidence from Egypt (2016)
Journal Article
Khalil, M., & Ozkan, A. (2016). Board independence, audit quality and earnings management: evidence from Egypt. Journal of emerging market finance, 15(1), 84-118 . https://doi.org/10.1177/0972652715623701

Using a unique dataset for Egyptian firms, we investigate the relationship between board independence, audit quality and earnings management. We test whether firm-level corporate governance provisions matter in an emerging market setting characterise... Read More about Board independence, audit quality and earnings management: evidence from Egypt.

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. https://doi.org/10.1108/JAAR-06-2012-0050

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 about Efficient contracting, earnings smoothing and managerial accounting discretion.


;