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 …

increased their net worth by raising more equity. We also find, however, that firms changed their accounting practices, as … reflected by an increase in long-term discretionary accruals and a decrease in accounting conservatism. As a result of these … accounting changes, we document a decline in the informativeness of the treated firms’ financial reports. We conclude that the …

investors' uncertainty about managers' incentives and reporting objectives. Employing a difference-in-differences design and …

financial accounting information. Analysis of all weeks surrounding earnings announcements shows that the information discovery …

This study investigates the relationship between the tone of financial disclosures and managers' earnings management …, implying that managers attempt to conceal earnings management behavior by manipulating the tone of their financial reports. In …