In this study, I summarize the current state of executive compensation, discuss measurement and incentive issues, document recent trends in executive pay in both U.S. and international firms, and analyze the evolution of executive pay over the past century. Most recent analyses of executive...

In recent years, reporting under International Financial Reporting Standards (IFRS) became mandatory in many countries. The capital-market effects around this change have been extensively studied, but their sources are not yet well understood. This study aims to distinguish between several...

This article investigates whether and how the Japanese Financial Services Agency’s mandatory use of XBRL affects investors in assessing financial information. Although regulators expect the introduction of XBRL to enhance the transparency and quality of business reporting, given the...

This paper investigates the earnings management activities in Chinese listed firms and the impact of the split share structure reform (SSSREF). We demonstrate that Chinese listed firms exhibited a long-term positive relationship between real and accrual-based earnings management activities over...

A long line of research investigates whether the retail prices of electricity and natural gas send proper signals about scarcity in order to induce efficient consumption. Historically, regulated utilities have not designed tariffs that set marginal prices equal to marginal costs. Currently, some...

Studies and current researches in online digital media and communication science are related to Web 2.0 at least from two perspectives: either to better understand this medium as research object, or to collect data on different topics. Social media can be a tremendous data source and topics for...

Today’s investors, creditors, and managers are look for an on-time and reliable index, with the goal of evaluating value creation amount. The aim of this study is inducing of voluble measures to users and increasing their understanding yielded these measures by comprise informative contexts...

The purpose of this paper is to analyze the degree of formal accounting harmonization within the European Union with respect to the EC Regulation No. 1606/2002 adopted by the European Parliament and European Council on the 19th of July 2002, which regulates the application of IAS/IFRS regarding...

This study examines corporate accounting malfeasance from an exploratory and empirical perspective for 100 companies to determine if there is an association between the Jenkins recommendations and SOX requirements and to determine if there are any differences between the internal and external...

In the civil aviation market, unique insurance types are available. This market encompasses a small number of insurers who have the capacity to insure large fleet portfolios. Profit return is the portion of the insurance premium returned to the insured depending on the insurance contract. This...