According to accounting and auditing standards, external auditors and management must both independently monitor … quality, accounting performance, and CEO-age and the information in goodwill impairment is incremental to the announcement …

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 …

LaFond and Watts (2008) provide evidence that information asymmetry might be a determinant of accounting conservatism … accounting conservatism might be wrong. However, there is a trend in moving away from conservative accounting. The typical … example is IFRS adoption. Therefore, this paper studies information asymmetry and accounting conservatism under IFRS adoption …

associated with higher accounting quality for listed companies based on the theory that IFRS adoption has benefits such as … transparency, accounting quality and reduced cost of capital. By applying quantitative techniques and responding to suggestions on … country specific studies, accounting quality measures of earnings management, timely loss recognition and value relevance were …

. In contrast, the change in accounting standards seems to have had little effect on market liquidity …

Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with …