Hou, Qingchuan; Jin, Qinglu; Wang, Lanfang - In: China journal of accounting research : CJAR 7 (2014) 1, pp. 9-29
contractual benefits of using accounting information to determine executive compensation in China. After controlling for firm and … accounting-based performance sensitivity of executive compensation. Subsample analysis suggests that improvements in accounting … effects of IFRS adoption on the use of accounting performance in executive compensation are driven by the reduction in …