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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

Do IFRS reconciliations convey information? : the effect of debt contracting

Christensen, Hans B.; Lee, Edward; Walker, Martin - In: Journal of accounting research 47 (2009) 5, pp. 1167-1199

Persistent link: https://www.econbiz.de/10003905869

IFRS adoption in Europe and investment-cash flow sensitivity : outsider versus insider economies

Schleicher, Thomas; Tahoun, Ahmed; Walker, Martin - In: The international journal of accounting : TIJA 45 (2010) 2, pp. 143-168

Persistent link: https://www.econbiz.de/10003985594

Discussion of "IFRS adoption in Europe and investment-cash flow sensitivity : outsider versus insider economies"

Prather-Kinsey, Jenice - In: The international journal of accounting : TIJA 45 (2010) 2, pp. 169-172

Persistent link: https://www.econbiz.de/10003985615

IFRS and the use of accounting-based performance measures in executive pay

Voulgaris, Georgios; Stathopoulos, Konstantinos; … - In: The international journal of accounting : TIJA 49 (2014) 4, pp. 479-514

Persistent link: https://www.econbiz.de/10010468634

Cross-sectional variation in the economic consequences of international accounting harmonization : the case of mandatory IFRS adoption in the UK

Christensen, Hans B.; Lee, Edward; Walker, Martin - In: The international journal of accounting : TIJA 42 (2007) 4, pp. 341-379

Persistent link: https://www.econbiz.de/10003591140

The implications of research on accounting conservatism for accounting standard setting

Mora, Araceli; Walker, Martin - In: Accounting and business research : a research quarterly … 45 (2015) 5, pp. 620-650

Persistent link: https://www.econbiz.de/10011415011

CEO pay contracts and IFRS reconciliations

Voulgaris, Georgios; Stathopoulos, Konstantinos; … - In: European accounting review 24 (2015) 1, pp. 63-93

Persistent link: https://www.econbiz.de/10011302902

Incentives or standards : what determines accounting quality changes around ifrs adoption?

Christensen, Hans B.; Lee, Edward; Walker, Martin; … - In: European accounting review 24 (2015) 1, pp. 31-61

Persistent link: https://www.econbiz.de/10011302903

The determinants of firm-specific corporate governance arrangements, IFRS adoption, and the informativeness of accounting reports : evidence from Brazil

Lopes, Alexsandro Broedel; Walker, Martin; Silva, … - In: Journal of international accounting research 15 (2016) 2, pp. 101-124

Persistent link: https://www.econbiz.de/10011620045