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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 : TIJA 49 (2014) 4, pp. 479-514

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

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

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

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

Murcia, Fernando Dal-Ri - In: Journal of international accounting research 15 (2016) 2, pp. 125-128

Persistent link: https://www.econbiz.de/10011620049

Payout Policy Relevance and Accounting Based Valuation

Clubb, Colin - 2012

DeAngelo and DeAngelo (2006) (D&D hereafter) argue that ‘payout policy is not irrelevant and investment is not the sole determinant of value, even in frictionless markets.' We first re-examine their critique using M&M's (1961) multiperiod valuation framework and identify non-essential...

Persistent link: https://www.econbiz.de/10013103660