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Classificatory income smoothing: The impact of a change in regime of reporting financial performance

Athanasakou, Vasiliki E.; Strong, Norman C.; Walker, Martin - In: Journal of Accounting and Public Policy 26 (2007) 4, pp. 387-435

Persistent link: https://www.econbiz.de/10005546077

Book reviews

Walker, Martin - In: European Accounting Review 11 (2002) 4, pp. 813-833

Persistent link: https://www.econbiz.de/10005495521

Random wastes, imperfect monitoring and environmental quality standards

Beavis, Brian; Walker, Martin - In: Journal of Public Economics 21 (1983) 3, pp. 377-387

Persistent link: https://www.econbiz.de/10005389151

Fundamental Analysis and the Valuation of IPOs in the Construction Industry

Ghicas, Dimitrios C.; Iriotis, Nikolaos; Papadaki, Aphroditi - In: The International Journal of Accounting 35 (2000) 2, pp. 227-241

Persistent link: https://www.econbiz.de/10005396676

IFRS and the Use of Accounting-Based Performance Measures in Executive Pay

Voulgaris, Georgios; Stathopoulos, Konstantinos; … - In: The International Journal of Accounting 49 (2014) 4, pp. 479-514

We examine the effect of IFRS (International Financial Reporting Standards) on the type of performance measures firms use to evaluate and reward their managers. We show that post-IFRS firms decrease the weight of Earnings-per-Share (EPS)-based performance measures in CEO pay contracts. We argue...

Persistent link: https://www.econbiz.de/10011116256

The relative concentration of bad versus good news flows

Athanasakou, Vasiliki E.; Strong, Norman C; Walker, Martin - London School of Economics (LSE) - 2014

This paper examines flows of bad and good news as a feature of the firm’s information environment. We argue that to the extent that managers delay reporting bad news, this leads to bad news being more concentrated. Measuring flows of bad and good news using flows of negative and positive...

Persistent link: https://www.econbiz.de/10011126380