Empirical Research in Accounting by A. Rashad Abdel-khalik and Bipin B. Ajinkya

American Accounting Association presents Empirical Research in Accounting A Methodological Viewpoint by A. Rashad Abdel-khalik and Bipin B. Ajinkya University of Florida Abdel-khalik conducted an empirical study regarding the usefulness of disaggregated financial information for commercial lending decision making. His research indicated that perceived risk of borrowing firms is negatively influenced by greater aggregation of information in financial reports, especially when the financial conditions of the borrower are marginal. He also became interested in the role of CEOs' risk aversion on key indicators and decisions. In 2007, he published a paper titled "An Empirical Analysis of CEO Risk Aversion and the Propensity to Smooth Earnings Volatility" and in 2014 he published another article titled "CEO Risk Aversion and R & D Expenditures." His findings in these articles revealed negative relationship between the degree of risk aversion and the volatility of performance measures as well as between risk aversion and levels of expenditures on R&D. In 2015, Abdel-khalik, jointly with Po-Chang Chen, published a paper linking the growth in OTC derivatives and accounting. They found that the use of cash flow hedge accounting treatment helps reduce earnings volatility/equity risk, and that firms increase their use of non-trading derivatives when facing high level of earnings volatility. Finances Financing Money Business BKNK