Purpose: The purpose of this paper is to examine the relationship between regional institution and accounting quality. Design/methodology/approach: This study investigates whether and to what extent the convergence to International Financial Reporting Standards (IFRS) improves Chinese firms’...

Purpose: The purpose of this paper is to examine restrictions placed by the Troubled Asset Relief Program (TARP) on executive compensation during the financial crisis. Since it remains unclear if TARP restored public confidence in financial institutions, the authors also analyze what effect...