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Is conservatism demanded by performance measurement in compensation contracts? : evidence from earnings measures used in bonus formulas

Na, Ke; Zhang, Ivy Xiying; Zhang, Yong - In: Review of accounting studies 29 (2024) 1, pp. 809-851

Persistent link: https://www.econbiz.de/10015127484

CEO compensation and fair value accounting : evidence from purchase price allocation

Shaley, Ron; Zhang, Ivy Xiying; Zhang, Yong - In: Journal of accounting research 51 (2013) 4, pp. 819-854

Persistent link: https://www.econbiz.de/10009786843

Accounting discretion and purchase price allocation after acquisitions

Zhang, Ivy Xiying; Zhang, Yong - In: Journal of accounting, auditing & finance 32 (2017) 2, pp. 241-270

Persistent link: https://www.econbiz.de/10011672298

Discussion of "the effect of fair value accounting on the performance evaluation role of earnings"

Zhang, Ivy Xiying; Zhang, Yong - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-5

Persistent link: https://www.econbiz.de/10012494834

Accounting Discretion and Purchase Price Allocation After Acquisitions

Zhang, Ivy Xiying - 2007

This study investigates acquirers' allocation of purchase price between goodwill and identifiable intangible assets upon the completion of acquisitions. SFAS 142 replaces goodwill amortization with periodic impairment tests based on fair value estimates, while most identifiable intangible assets...

Persistent link: https://www.econbiz.de/10012731497

Economic consequences of the Sarbanes-Oxley Act of 2002

Zhang, Ivy Xiying - In: Journal of accounting & economics 44 (2007) 1/2, pp. 74-115

Persistent link: https://www.econbiz.de/10003541531

Causes and consequences of goodwill impairment losses

Li, Zining; Shroff, Pervin K.; Venkataraman, Ramgopal; … - In: Review of accounting studies 16 (2011) 4, pp. 745-778

Persistent link: https://www.econbiz.de/10009427890

Commitment to social good and insider trading

Gao, Feng; Lisic, Ling Lei; Zhang, Ivy Xiying - In: Journal of accounting & economics 57 (2014) 2/3, pp. 149-175

Persistent link: https://www.econbiz.de/10010401975

The adoption of internationally recognized accounting standards : implications for the credit markets

Wu, Joanna Shuang; Zhang, Ivy Xiying - In: Journal of accounting, auditing & finance 29 (2014) 2, pp. 95-128

Persistent link: https://www.econbiz.de/10010354269

Accounting integration and comparability : evidence from relative performance evaluation around IFRS adoption

Wu, Joanna Shuang; Zhang, Ivy Xiying - 2010 - Rev.

We study a sample of Continental European firms for changes in the sensitivity of their CEO turnover to their foreign peers' accounting performance around the mandatory adoption of International Financial Reporting Standards (IFRS). We find a post-adoption increase in the use of Relative...

Persistent link: https://www.econbiz.de/10008695764