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Profits and losses from changes in fair value, executive cash compensation and managerial power : evidence from A-share listed companies in China
Shao, Ruiqing; Chen, Chunhua; Mao, Xiangzu - In: China journal of accounting research : CJAR 5 (2012) 4, pp. 269-292
According to optimal contracting theory, compensation contracts are effective in solving the agency problem between stockholders and managers. Executive compensation is naturally related to firm performance. However, contracts are not always perfect. Managers may exert influence on the...
Persistent link: https://www.econbiz.de/10011825716
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Fair Value Gains and Losses in Derivatives and CEO Compensation
Manchiraju, Hariom - 2015
This study examines the sensitivity of CEO compensation to fair value gains and losses in derivatives for firms in the U.S. oil and gas industry. Our evidence indicates that firms use derivatives for both hedging and non-hedging purposes and that the derivative gains have a substantial impact on...
Persistent link: https://www.econbiz.de/10013037783
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Level 3 income and CEO cash compensation in the financial industry
Young, Chaur-Shiuh; Tsai, Liu-Ching; Hsu, Hui-Wen - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 2, pp. 568-588
Persistent link: https://www.econbiz.de/10014584622
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IFRS and the Use of Accounting-Based Performance Measures in Executive Pay
Voulgaris, Georgios - 2012
We examine the effect of IFRS on the use of accounting-based performance measures for evaluating and rewarding managers …. We show that post-IFRS firms decrease the weight of Earnings-per-Share (EPS) based performance measures in CEO pay … contracts. We provide indications that IFRS add “noise” to accounting numbers which, based on optimal contracting theory, makes …
Persistent link: https://www.econbiz.de/10013114450
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CEO Pay Contracts and IFRS Reconciliations
Voulgaris, Georgios - 2014
We examine whether UK managers exploited the discretion provided in the UK GAAP to IFRS reconciliation process to … existence of an accounting-related vesting target in their pay schemes, CEOs use UK GAAP to IFRS reconciliations as an earnings …
Persistent link: https://www.econbiz.de/10013067035
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Power Needs Knowledge : CEO Background and Goodwill Impairment
Chen, Chao; Gu, Junjian; Lobo, Gerald J. - 2021
We investigate the moderate effect of the CEO knowledge-based background on goodwill impairment and abnormal return, and its direct effect on the likelihood of goodwill impairment announcement. We apply the educational background, financial background, and overseas background to represent the...
Persistent link: https://www.econbiz.de/10013234741
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IFRS and the use of accounting-based performance measures in executive pay
Voulgaris, Georgios; Stathopoulos, Konstantinos; … - In: The international journal of accounting : TIJA 49 (2014) 4, pp. 479-514
Persistent link: https://www.econbiz.de/10010468634
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Do Women on Management Board Increase Fair Value Relevance?
Velte, Patrick - 2018
accounting according to IFRS 13. The empirical quantitative study covers a sample of German companies listed at the Prime … value accounting according to IFRS 13. Surprisingly, gender diversity only has a significant impact on the value relevance …
Persistent link: https://www.econbiz.de/10012928254
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CEO, CFO, and board attributes' effect on fair value agriculture disclosure
Zaimah Abdullah; Qaderi, Sumaia Ayesh; Ariffin, … - In: Cogent business & management 10 (2023) 3, pp. 1-29
This study analyzed the current practice of Malaysian agricultural companies in disclosing their biological assets by examining the effect of chief executive officer (CEO), chief financial officer (CFO), and board attributes on fair value agriculture disclosure (FVAD), consequently proposing a...
Persistent link: https://www.econbiz.de/10014505864
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Valuing executive stock options : performance hurdles, early exercise and stochastic volatility
Brown, Philip; Szimayer, Alex - In: Accounting and finance : journal of the Accounting … 48 (2008) 3, pp. 363-389
Persistent link: https://www.econbiz.de/10003760354