All Outputs (7)

Protocol analysis data collection technique implemented for artificial intelligence design (2023)
Journal Article
Rodgers, W., Al-Shaikh, S., & Khalil, M. (in press). Protocol analysis data collection technique implemented for artificial intelligence design. IEEE Transactions on Engineering Management, https://doi.org/10.1109/TEM.2023.3269291

This article suggests that artificial intelligence (AI) can automate protocol analysis, a form of data analysis in cognitive psychology for inferring the information processes used by individuals from their verbal behavior while solving a problem. We... Read More about Protocol analysis data collection technique implemented for artificial intelligence design.

Do political connections reduce earnings management? (2022)
Journal Article
Khalil, M., Harianto, S., & Guney, Y. (2022). Do political connections reduce earnings management?. Review of Quantitative Finance and Accounting, https://doi.org/10.1007/s11156-022-01062-y

This study examines whether political connections are associated with earnings management (both accrual-based and real) and whether the association is influenced by corporate governance and external auditing qualities. Empirical evidence on the assoc... Read More about Do political connections reduce earnings management?.

Essays on the economic consequences of information asymmetry and accounting conservatism in the mergers and acquisitions market (2020)
Thesis
Elgendi, H. Y. H. (2020). Essays on the economic consequences of information asymmetry and accounting conservatism in the mergers and acquisitions market. (Thesis). University of Hull. Retrieved from https://hull-repository.worktribe.com/output/4354060

Merger and acquisition (M&A) transactions arguably represent one of the most significant events that firms might experience over their lifecycles; yet many transactions are value-neutral or value-destroying for shareholders of acquiring firms. Throug... Read More about Essays on the economic consequences of information asymmetry and accounting conservatism in the mergers and acquisitions market.

Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market (2019)
Journal Article
Khalil, M., Ozkan, A., & Yildiz, Y. (2020). Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market. Review of Quantitative Finance and Accounting, 55(1), 1-27. https://doi.org/10.1007/s11156-019-00834-3

© 2019, The Author(s). 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 insider... Read More about Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market.

International Accounting and Financial Statements’ Quality in the Context of Transitional Developing Countries: The Case of Iraq (2019)
Thesis
Al-Shaikh, S. S. K. International Accounting and Financial Statements’ Quality in the Context of Transitional Developing Countries: The Case of Iraq. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4739187

The International Accounting Standards have been adopted almost worldwide, as a single global set of high quality and understandable accounting standards. The adoption decision is predominately driven by economic and political factors to enhance fina... Read More about International Accounting and Financial Statements’ Quality in the Context of Transitional Developing Countries: The Case of Iraq.

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.