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The effects of compensation and board quality on non-GAAP disclosures in Europe

Isidro, Helena; Marques, Ana - In: The international journal of accounting : TIJA 48 (2013) 3, pp. 289-317

Persistent link: https://www.econbiz.de/10010128403

CEO pay components and aggressive non-GAAP earnings disclosure

Black, Dirk E.; Black, Ervin, L.; Christensen, Theodore E. - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 3, pp. 648-675

Persistent link: https://www.econbiz.de/10014294255

Mandatory IFRS adoption and executive compensation : evidence from China

Hou, Qingchuan; Jin, Qinglu; Wang, Lanfang - In: China journal of accounting research : CJAR 7 (2014) 1, pp. 9-29

This study investigates how the mandatory adoption of International Financial Reporting Standards (IFRS) affects the … contractual benefits of using accounting information to determine executive compensation in China. After controlling for firm and … corporate governance characteristics, we find strong evidence supporting the positive role of mandatory IFRS adoption on the …

Persistent link: https://www.econbiz.de/10011826001

Do family ownership and control influence the consequences of IFRS adoption?

Wu, Chloe Yu-Hsuan; Hsu, Hwa-Hsien; Lin, Che-Hung - In: Corporate governance : an international review 32 (2024) 2, pp. 348-371

Persistent link: https://www.econbiz.de/10014533604

Accounting standards, goodwill impairment and earnings management in Malaysia

Abuaddous, Murad; Mustafa Mohd Hanefah; Nur Hidayah Laili - In: International journal of economics and finance 6 (2014) 12, pp. 201-211

Persistent link: https://www.econbiz.de/10010461444

Role of Financial Reporting and Auditing in Disciplining CEOs : Evidence from Goodwill Impairments

Ghosh, Al (Aloke) - 2019

According to accounting and auditing standards, external auditors and management must both independently monitor goodwill balance for any impairment. Therefore, goodwill impairment may contain valuable incremental information about the CEO's ability which the board can utilize for CEO retention...

Persistent link: https://www.econbiz.de/10012868755

How ethical are managers' goodwill impairment decisions in Spanish-listed firms?

Giner, Begoña; Pardo, Francisca - In: Journal of business ethics : JOBE 132 (2015) 1, pp. 21-40

Persistent link: https://www.econbiz.de/10011411162

Politically connected CEOs and earnings management : evidence from China

Chi, Jing; Liao, Jing; Chen, Xiaojun - In: Journal of the Asia Pacific economy 21 (2016) 3, pp. 397-417

Persistent link: https://www.econbiz.de/10011546915

The effects of board mechanisms and ownership on the relationship between CEO duality and earnings management in China's listed companies

Lin, Philip T. - In: Corporate ownership & control : international … 11 (2013/14) 4, pp. 18-27

Persistent link: https://www.econbiz.de/10011338475

The impacts of accrual-based and real earnings management on executive compensation : evidence from Chinese public firms in the private sector

Zhou, Fangzhao; Wang, Lei; Zhang, Zenan; An, Yunbi - In: Asia-Pacific journal of accounting & economics : APJAE 25 (2018) 1/2, pp. 128-144

Persistent link: https://www.econbiz.de/10011986185

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