Bedford, Anna; Matolcsy, Zoltan P.; Wells, Peter Alfred - 2011
on the association between the CFO’s compensation and turnover and his/her “accounting talent.” We contend that the … accounting talent of CFOs can be measured by accounting errors that occur when a country moves to the International Financial … Reporting Standards (IFRS) by adopting a “big bang” approach, in which all firms have to adopt IFRS within the same accounting …
