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All Outputs (3)

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?.

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.