Dr Salma Ibrahim
Associate Professor and Associate Head of Department for Research
Accounting, Finance and Informatics
KHBS2003 Kingston Business School
Kingston Upon Thames
- +44 (0)208 417 9000 Ext: 65325
Salma received her undergraduate degree in accounting from Helwan University, Egypt and went on to earn a Masters Degree in accounting from Syracuse University and a PhD in accounting from the University of Maryland. She has previously taught at Dominican University in Chicago and Morgan State University in Maryland. She moved from the US to the UK and took up a position at Kingston University in 2010.
Salma’s research lies mainly in the financial accounting area, and specifically in earnings management. Her dissertation dealt with improving models that detect earnings management by firms. Her research also deals with litigation and executive compensation and how they relate to earnings management behaviour. She has publications in the Journal of Business Finance and Accounting as well as in the Journal of Accounting and Public Policy and Accounting Research Journal. She has presented her research at several national and international conferences including the 2009 American Accounting Association annual conference and the 2010 Mid-Atlantic Region annual conference.
Salma’s teaching interests also lie in the financial accounting area. She is currently module leader for financial reporting and market-based accounting at the post-graduate level. At Kingston University, she has also taught financial accounting at the post-graduate level as well as financial reporting and financial accounting at the undergraduate level. Previously, she taught accounting information systems at the undergraduate and graduate levels.
American Accounting Association
British Accounting and Finance Association
European Accounting Association
British Academy of Management
Sudha, Mathew, Ibrahim, Salma and Archbold, Stuart (2015) Boards attributes that increase firm risk - evidence from the UK. Corporate Governance, ISSN (print) 1472-0701 (In Press)
Ibrahim, Salma, Schick, Allen, Makkawi, Bilal and Foster, Mary (2013) Class selection preferences of African-American Millennial business school students: a study of student characteristics. Global Perspectives on Accounting Education, 10, pp. 103-121. ISSN (online) 1543-2955
Xu, Li, Ibrahim, Salma, Kaltchev, George and Deal, Candice Lynette (2013) Legal consequences of earnings components management. Advances in Quantitative Analysis of Finance and Accounting, 11, pp. 229-259. ISSN (print) 1046-5847
Ibrahim, Salma, Xu, Li and Rogers, Genese (2011) Real and accrual-based earnings management and its legal consequences: evidence from seasoned equity offerings. Accounting Research Journal, 24(1), pp. 50-78. ISSN (print) 1030-9616
Ibrahim, Salma and Lloyd, Cynthia (2011) The association between non-financial performance measures in executive compensation contracts and earnings management. Journal of Accounting and Public Policy, 30(3), pp. 256-274. ISSN (print) 0278-4254
Ibrahim, Salma S. (2009) The usefulness of measures of consistency of discretionary components of accruals in the detection of earnings management. Journal Of Business Finance & Accounting, 36(9-10), pp. 1087-1116. ISSN (print) 0306-686X
Conference or Workshop Item
Ibrahim, Salma, Cho, Myojung and Farmer, Mark (2015) An analysis of the pay-performance association for CEOs in FTSE 350 firms. In: British Academy of Management (BAM) Conference 2015: The Value of Pluralism in Advancing Management Research, Education and Practice; 8-10 Sep 2015, Portsmouth, U.K..
Ibrahim, Salma and Cho, Myojung (2014) The effect of non-financial performance measures on CEO pay sensitivity to shareholder wealth. In: British Accounting and Finance Association (BAFA) Annual Conference; 14-16 Apr 2014, London, U.K.. (Unpublished)
Ibrahim, Salma and Cho, Myojung (2013) Pay-performance association of CEO compensation for firms using financial and non-financial performance measures. In: 36th Annual Congress of the European Accounting Association (EAA); 6-8 May 2013, Paris, France. (Unpublished)
Cho, Myojung and Ibrahim, Salma (2013) Pay-performance association of CEO compensation for firms using financial and non-financial performance measures. In: American Accounting Association 2013 Northeast Region Meeting: Regulatory Uncertainty and Reporting Change: The Looming IFRS and XBRL Horizons; 24-26 Oct 2013, Hartford, U.S.. (Unpublished)
Ibrahim, Salma, Xu, Li, Kaltchev, George and Deal, C. Lynette (2011) Legal consequences of earnings components management. In: American Accounting Association (AAA) Annual Meeting: Engage to Make a Difference; 6-10 Aug 2011, Denver, Colorado, U.S.. (Unpublished)
Ibrahim, Salma, Foster, Mary, Schick, Allen and Makkawi, Bilal (2010) Class selection preferences of Millennial Business School students: a study of student characteristics. In: American Accounting Association Mid-Atlantic Region meeting 2010; 22 - 24 Apr 2010, Philadephia, U.S.. (Unpublished)
Ibrahim, Salma, Cheng, Kang and Yaari, Varda (2010) Servicing assets and gain-on-securitization under SFAS 156. In: American Accounting Association Mid-Atlantic Region meeting 2010; 22 - 24 Apr 2010, Philadephia, U.S.. (Unpublished)