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The effects of accounting treatment and financial crisis on the stock option plans of Italian companies
Avallone, Francesco; Quagli, Alberto; Ramassa, Paola - In: Economic and business review : EBR 16 (2014) 1, pp. 77-95
Persistent link: https://www.econbiz.de/10011612148
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Revisiting pay-performance sensitivity around IFRS adoption in Europe : the dominant role of Germany
Banghøy, Jesper; Marton, Jan; Plenborg, Thomas; … - In: Accounting and business research 53 (2023) 7, pp. 790-820
Persistent link: https://www.econbiz.de/10014450546
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Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research
Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten - 2012
This paper discusses empirical evidence on the economic consequences of mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our understanding of these effects. Based on the explicitly...
Persistent link: https://www.econbiz.de/10010281486
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Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research
Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten - Sonderforschungsbereich 649: Ökonomisches Risiko, … - 2012
This paper discusses empirical evidence on the economic consequences of mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our understanding of these effects. Based on the explicitly...
Persistent link: https://www.econbiz.de/10009651901
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Mandatory IFRS adoption and executive compensation: Evidence from China
Hou, Qingchuan; Jin, Qinglu; Wang, Lanfang - In: China Journal of Accounting Research 7 (2014) 1, pp. 9-29
This study investigates how the mandatory adoption of International Financial Reporting Standards (IFRS) affects the contractual benefits of using accounting information to determine executive compensation in China. After controlling for firm and corporate governance characteristics, we find...
Persistent link: https://www.econbiz.de/10011936967
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Mandatory IFRS adoption and executive compensation : evidence from China
Hou, Qingchuan; Jin, Qinglu; Wang, Lanfang - In: China journal of accounting research : CJAR 7 (2014) 1, pp. 9-29
This study investigates how the mandatory adoption of International Financial Reporting Standards (IFRS) affects the contractual benefits of using accounting information to determine executive compensation in China. After controlling for firm and corporate governance characteristics, we find...
Persistent link: https://www.econbiz.de/10011826001