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 that IFRS add “noise” to accounting numbers which, based on optimal …

We examine the effect of IFRS on the use of accounting-based performance measures for evaluating and rewarding managers …. We show that post-IFRS firms decrease the weight of Earnings-per-Share (EPS) based performance measures in CEO pay … contracts. We provide indications that IFRS add “noise” to accounting numbers which, based on optimal contracting theory, makes …

We examine whether UK managers exploited the discretion provided in the UK GAAP to IFRS reconciliation process to … existence of an accounting-related vesting target in their pay schemes, CEOs use UK GAAP to IFRS reconciliations as an earnings …

(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … this new method of goodwill accounting, following the required adoption of the International Financial Reporting Standards …

(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … this new method of goodwill accounting, following the required adoption of the International Financial Reporting Standards …

This study examines if financial reporting for income tax expense affects the timeliness of goodwill impairments …. Goodwill impairments are an important signal of expected future cash flows, yet their timing is subject to managers' discretion …. U.S. GAAP requires that firms test all goodwill for impairment, but tax laws allow recognition and amortization of only …

The goodwill impairment disclosure literature examines the association between firm-and country-level factors and the … disclosure of estimates and judgments used in the goodwill impairment test under International Accounting Standard 36. Although …

-only approach for goodwill accounting under International Financial Reporting Standards (IFRSs). Considering these concerns, the … IASB is now reviewing the approach. Motivated by this debate, we examine the association between goodwill and audit fee … under two alternative goodwill accounting approaches in Australia – the dual approach under pre-IFRSs Australian Generally …

This study investigates the determinants of goodwill impairment decisions by firms applying IFRS based on a … comprehensive sample of stock-listed firms from 21 countries. Multivariate logistical regression findings indicate that goodwill …-level incentives. In addition, whereas goodwill impairment tends to be timely for firms in high enforcement countries, firms in low …