the sensitivity of CEO turnover to accounting earnings and how the impact of IFRS adoption varies with country …-level institutions and firm-level incentives. We find that CEO turnover responds more to a firm's accounting performance after adoption … the change in turnover-to-earnings sensitivity directly to accounting changes due to IFRS adoption and find a stronger …

Accounting Review, The Journal of Accounting Research, The Journal of Accounting and Economics, Accounting Horizons, The Journal … of Accounting, Auditing & Finance, The Journal of Accounting and Public Policy, The Journal of Business, Finance … & Accounting, Research in Accounting Regulation, and the Social Science Research Network. We annotate results of regulation …

Accounting Review, The Journal of Accounting Research, The Journal of Accounting and Economics, Accounting Horizons, The Journal … of Accounting, Auditing & Finance, The Journal of Accounting and Public Policy, The Journal of Business, Finance … & Accounting, and Research in Accounting Regulation. We annotate results of regulation-related research studies and key points from …

growing body of research showing that accounting practices are influenced by a country's institutions. However, our results …

to incorporate the effect of accounting conservatism conveyed through managers' earnings guidance when the guidance is …

This paper examines the association between conservatism and the value relevance of accounting information over the … 1975 through 2004 period. We measure conservatism using approaches developed in Penman and Zhang, The Accounting Review 77 …:237–264, (2002) and Beaver and Ryan, Journal of Accounting Research 38:127–148, (2000) and value relevance using (1) adjusted R2 from …

, are associated with the propensity to engage in earnings management through accounting choices or operational decisions in … manipulation by accounting choices and operational decisions, we investigate if firms that manage earnings through discretionary … practices, among other requirements, and auditing by one of the Big Four firms reduce earnings management by accounting choices …