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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. doi: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

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