Ahmed Rashad Abdel-Khalik

Search results

• 2019

  Failing Faithful Representations of Financial Statements: Issues in Reporting Financial Instruments

  Abdel-khalik, A. R., Dec 1 2019, In: Abacus. 55, 4, p. 676-708 33 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Hedging 100%
  • Financial Statements 100%
  • Faithful Representation 100%
  • Financial Instruments 100%
  • Financial Statement 100%

• How Enron Used Accounting for Prepaid Commodity Swaps to Delay Bankruptcy for One Decade: The Shadowy Relationships With Big Banks

  Abdel-Khalik, A. R., Apr 1 2019, In: Journal of Accounting, Auditing & Finance. 34, 2, p. 309-328 20 p.

  Research output: Contribution to journal › Article › peer-review

  • Enron 100%
  • Large Banks 100%
  • Bankruptcy 100%
  • Credit 100%
  • Cash Flow 66%
• 2015

  Growth in financial derivatives: The public policy and accounting incentives

  Abdel-khalik, A. R. & Chen, P. C., 2015, In: Journal of Accounting and Public Policy. 34, 3, p. 291-318 28 p.

  Research output: Contribution to journal › Article › peer-review

  • Public Policy 100%
  • Financial Derivatives 100%
  • Earnings Volatility 100%
  • Equity Risk 100%
  • US Banks 100%
• 2014

  CEO risk preference and investing in R and D

  Rashad Abdel-Khalik, A., Sep 16 2014, In: Abacus. 50, 3, p. 245-278 34 p.

  Research output: Contribution to journal › Article › peer-review

  • At-risk 100%
  • Risk Preferences 100%
  • R&D Expenditure 100%
  • Risk Tolerance 100%
  • CEO Risk Preferences 100%

• Prospect Theory predictions in the field: Risk seekers in settings of weak accounting controls

  Abdel-khalik, A. R., Dec 2014, In: Journal of Accounting Literature. 33, 1-2, p. 58-84 27 p.

  Research output: Contribution to journal › Article › peer-review

  • Accounting Control 100%
  • Prospect Theory 100%
  • Risk Seekers 100%
  • Recurring 20%
  • Internal Control 20%
• 2011

  Fair Value Accounting and Stewardship

  Rashad Abdel-Khalik, A., Feb 10 2011, In: Accounting Perspectives. 9, 4, p. 253-269 17 p.

  Research output: Contribution to journal › Article › peer-review

  • Stewardship 100%
  • Fair Value 100%
  • Fair Value Accounting 100%
  • Investors 100%
  • Historical Information 100%
• 2007

  An empirical analysis of CEO risk aversion and the propensity to smooth earnings volatility

  Abdel-Khalik, A. R., 2007, In: Journal of Accounting, Auditing and Finance. 22, 2, p. 201-235 35 p.

  Research output: Contribution to journal › Article › peer-review

  • Risk Aversion 100%
  • Earnings Volatility 100%
  • Profit 100%
  • Volatility 100%
  • Industry 50%
• 2003

  Self-sorting, incentive compensation and human-capital assets

  Abdel-khalik, A. R., Dec 1 2003, In: European Accounting Review. 12, 4, p. 661-697 37 p.

  Research output: Contribution to journal › Article › peer-review

  • Human Capital 100%
  • Self-sorting 100%
  • Incentive Compensation 100%
  • Human Assets 100%
  • Human Resources 100%
• 2002

  Reforming corporate governance post Enron: Shareholders' Board of Trustees and the auditor

  Abdel-Khalik, A. R., 2002, In: Journal of Accounting and Public Policy. 21, 2, p. 97-103 7 p.

  Research output: Contribution to journal › Article › peer-review

  • Auditors 100%
  • Corporate Governance 100%
  • Shareholders 100%
  • Board of Trustees 100%
  • Enron 100%
• 1999

  The Information Environment of China's A and B Shares: Can We Make Sense of the Numbers?

  Rashad Abdel-khalik, A., Wong, K. A. & Wu, A., 1999, In: International Journal of Accounting. 34, 4, p. 467-489 23 p.

  Research output: Contribution to journal › Article › peer-review

  • Chinese A-shares 100%
  • Information Environment 100%
  • B-shares 100%
  • Profit 100%
  • IFRS 66%
• 1997

  Discussion: “Market Implications of Regulatory Form in the Electric Utility Industry: An Assessment of Incentive Regulation”

  Abdel-Khalik, A. R., Jul 1 1997, In: Journal of Accounting, Auditing & Finance. 12, 3, p. 308-314 7 p.

  Research output: Contribution to journal › Article › peer-review

  • Market Implications 100%
  • Institutional Aspects 100%
  • Electric Utility Industry 100%
  • Incentive Regulation 100%
• 1994

  Factors Limiting the Role of Behavioral Research in Standard Setting

  Abdel-Khalik, A. R., 1994, In: Behavioral Research in Accounting.

  Research output: Contribution to journal › Article › peer-review
• 1993

  Discussion of “Financial Ratios and Corporate Endurance: A Case of the Oil and Gas Industry”

  ABDEL‐KHALIK, A. R., 1993, In: Contemporary Accounting Research. 9, 2, p. 695-705 11 p.

  Research output: Contribution to journal › Article › peer-review
• 1990

  Specification problems with information content of earnings: revisions and rationality of expectations and self‐selection bias

  ABDEL‐KHALIK, A. R., 1990, In: Contemporary Accounting Research. 7, 1, p. 142-172 31 p.

  Research output: Contribution to journal › Article › peer-review

  • Self-selection 100%
  • Earnings Expectations 100%
  • Earnings Revisions 100%
  • Information Content of Earnings 100%
  • Profit 100%

• The jointness of audit fees and demand for MAS: A self‐selection analysis

  Abdel-Khalik, A. R., 1990, In: Contemporary Accounting Research. 6, 2, p. 295-322 28 p.

  Research output: Contribution to journal › Article › peer-review

  • Self-selection 100%
  • Audit Fees 100%
  • Auteur 100%
  • Jointness 100%
  • Audit Demand 100%
• 1988

  Hierarchies and Size: A Problem of Identification

  Abdel-Khalik, A. R., Apr 1 1988, In: Organization Studies. 9, 2, p. 237-251 15 p.

  Research output: Contribution to journal › Article › peer-review

  • Number of Employees 100%
  • Organizational Structure 100%
  • Hierarchical Level 66%
  • Number of Levels 66%
  • Logarithmic Transformation 66%

• Incentives for Accruing Costs and Efficiency in Regulated Monopolies Subject to ROE Constraint

  Abdel-Khalik, A. R., 1988, In: Journal of Accounting Research. 26, p. 144-174 31 p.

  Research output: Contribution to journal › Article › peer-review

  • Shareholders 100%
  • Regulated Monopoly 100%
  • Incentives 100%
  • Monopoly 100%
  • Expenditure 66%
• 1987

  Rationality of executive compensation schemes and real accounting changes

  ABDEL‐KHALIK, A. R., CHI, C. & GHICAS, D., 1987, In: Contemporary Accounting Research. 4, 1, p. 32-60 29 p.

  Research output: Contribution to journal › Article › peer-review

  • Compensation Scheme 100%
  • Executive Compensation 100%
  • Accounting Methods 100%
  • Accounting Change 100%
  • Cash Flow 100%
• 1986

  A Critique of "Market Reactions to Mandated Interest Capitalization"

  Abdel-Khalik, A. R., 1986, In: Contemporary Accounting Research. 2, 2, p. 242-251 10 p.

  Research output: Contribution to journal › Article › peer-review

• Reporting Uncertainty and Assessment of Risk: Replication and Extension in a Canadian Setting

  Abdel-Khalik, A. R., Graul, P. R. & Newton, J. D., 1986, In: Journal of Accounting Research. 24, 2, p. 372-382 11 p.

  Research output: Contribution to journal › Article › peer-review
• 1985

  The Effect of LIFO-Switching and Firm Ownership on Executives' Pay

  Abdel-Khalik, A. R., 1985, In: Journal of Accounting Research. 23, 2, p. 427-447 21 p.

  Research output: Contribution to journal › Article › peer-review
• 1984

  A Note on the Validity of the WSJ As a Source of "Event" Dates

  Abdel-Khalik, A. R., 1984, In: Journal of Accounting Research. 22, 2, p. 758-759 2 p.

  Research output: Contribution to journal › Article › peer-review
• 1983

  Evaluation of the Everyday Accountant and Researching his Reality

  Rashad Abdel-Khalik, A. & Ajinkya, B. B., 1983, In: Accounting, Organizations and Society. 8, 4, p. 375-384 10 p.

  Research output: Contribution to journal › Article › peer-review

• Overfitting Bias in the Models Assessing the Predictive Power of Quarterly Reports

  Abdel-Khalik, A. R., 1983, In: Journal of Accounting Research. 21, 1, p. 293-296 4 p.

  Research output: Contribution to journal › Article › peer-review

• Sales revenues: Time‐series properties and predictions

  Abdel‐Khalik, A. R. & El‐Sheshai, K. M., 1983, In: Journal of Forecasting. 2, 4, p. 351-362 12 p.

  Research output: Contribution to journal › Article › peer-review

  • Prediction Accuracy 100%
  • Sales Revenue 100%
  • ARIMA Model 100%
  • Industry 100%
  • ARMA Model 75%

• The Effects of Certain Internal Audit Variables on the Planning of External Audit Programs

  Abdel-Khalik, A. R., Snowball, D. & Wragge, J. H., Apr 1983, In: Accounting Review. 58, 2, p. 215-227 13 p.

  Research output: Contribution to journal › Article › peer-review

  • Audit Program 100%
  • External Audit 100%
  • Internal Audit 100%
  • Lawyer 100%
  • Small Groups 100%
• 1982

  Returns to Informational Advantages: The Case of Analysts' Forecast Revisions

  Abdel-Khalik, A. R. & Ajinkya, B. B., Oct 1982, In: Accounting Review. 57, 4, p. 661-680 20 p.

  Research output: Contribution to journal › Article › peer-review

  • Informational Advantage 100%
  • Forecast Revisions 100%
  • Analysts' Forecast Revisions 100%
  • Earnings Announcement 100%
  • Trading Strategy 66%
• 1980

  Information Choice and Utilization in an Experiment on Default Prediction

  Abdel-Khalik, A. R. & El-Sheshai, K. M., 1980, In: Journal of Accounting Research. 18, 2, p. 325-342 18 p.

  Research output: Contribution to journal › Article › peer-review
• 1978

  Disclosure of Estimates of Holding Gains and the Assessment of Systematic Risk

  Abdel-Khalik, A. R. & Mckeown, J. C., 1978, In: Journal of Accounting Research. 16, p. 46-77 32 p.

  Research output: Contribution to journal › Article › peer-review

• Expectations Data and the Predictive Value of Interim Reporting

  Abdel-Khalik, A. R. & Espejo, J., 1978, In: Journal of Accounting Research. 16, 1, p. 1-13 13 p.

  Research output: Contribution to journal › Article › peer-review

• Understanding Accounting Changes in an Efficient Market: Evidence of Differential Reaction

  Abdel-Khalik, A. R. & McKeown, J. C., Oct 1978, In: Accounting Review. 53, 4, p. 851-868 18 p.

  Research output: Contribution to journal › Article › peer-review

  • Securities Markets 100%
  • Joint Effect 100%
  • Expected Growth 100%
  • Efficient Markets 100%
  • Differential Reaction 100%
• 1977

  Research on earnings forecasts: The state of the art

  Abdel-Khalik, A. R., Thomson, R. B. & Espejo, J., 1977, In: The Accounting Journal. p. 192

  Research output: Contribution to journal › Article › peer-review

• Using Sensitivity Analysis in Evaluating Materiality: An Exploratory Approach

  Abdel‐khalik, A. R., Jul 1977, In: Decision Sciences. 8, 3, p. 616-629 14 p.

  Research output: Contribution to journal › Article › peer-review

  • Exploratory Approach 100%
  • Sensitivity Analysis 100%
  • Change in Mean 100%
  • Earnings per Share 100%
  • Statistical Analysis 100%
• 1976

  An Analysis of the Attitudes of a Sample of the AAA Members toward the Accounting Review

  Abdel-Khalik, A. R., Jul 1976, In: Accounting Review. 51, 3, p. 604-616 13 p.

  Research output: Contribution to journal › Article › peer-review
• 1975

  Advertising Effectiveness and Accounting Policy

  Abdel-Khalik, A. R., Oct 1975, In: Accounting Review. 50, 4, p. 657-670 14 p.

  Research output: Contribution to journal › Article › peer-review
• 1974

  On the efficiency of subject-surrogation in accounting research

  Abdel-Khalik, A. R., Oct 1974, In: Accounting Review. 49, 4, p. 743-750

  Research output: Contribution to journal › Article › peer-review

• On the Usefulness of Financial Ratios to Investors in Common Stock: A Comment

  Abdel-Khalik, A. R., 1974, In: Accounting Review. 49, 3, p. 547-550 4 p.

  Research output: Contribution to journal › Article › peer-review

• The Entropy Law, Accounting Data, and Relevance to Decision-Making

  Abdel-Khalik, A. R., Apr 1974, In: Accounting Review. 49, 2, p. 271-283

  Research output: Contribution to journal › Article › peer-review

• Transfer pricing - A synthesis

  Abdel-Khalik, A. R. & Lusk, E. J., Jan 1974, In: Accounting Review. 49, 1, p. 8-23

  Research output: Contribution to journal › Article › peer-review
• 1973

  Detailing Financial Information and the Loan Decision: An Empirical Study

  Abdel-Khalik, A. R., Apr 1973, In: The Journal of Commercial Bank Lending. 55, p. 41-54

  Research output: Contribution to journal › Article › peer-review

• The Effect of Aggregating Accounting Reports on the Quality of the Lending Decision: An Empirical Investigation

  Abdel-Khalik, A. R., 1973, In: Journal of Accounting Research. 11, p. 104-138

  Research output: Contribution to journal › Article › peer-review
• 1972

  The Efficient Market Hypothesis and Accounting Data: A Point of View

  Abdel-Khalik, A. R., 1972, In: Accounting Review. 47, 4, p. 791-793 3 p.

  Research output: Contribution to journal › Article › peer-review
• 1971

  On Gordon's Model of Transfer-Pricing System

  Abdel-Khalik, A. R., 1971, In: Accounting Review. 46, 4, p. 783-787 5 p.

  Research output: Contribution to journal › Article › peer-review

• User Preference Ordering Value: A Model

  Abdel-Khalik, A. R., 1971, In: Accounting Review. 46, 3, p. 457-471 15 p.

  Research output: Contribution to journal › Article › peer-review
• 1966

  Controllership in Egypt

  Abdel-Khalik, A. R., 1966, In: Journal of Accounting Research. 4, 1, p. 37-46

  Research output: Contribution to journal › Article › peer-review