Mandatory IFRS adoption and executive compensation: Evidence from China

Artikel

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 strong evidence supporting the positive role of mandatory IFRS adoption on the accounting-based performance sensitivity of executive compensation. Subsample analysis suggests that improvements in accounting-based performance sensitivity after IFRS adoption differ across regions with various levels of institutional quality and across firms that are affected to a different extent by the adoption. Additional analysis supports the argument that the positive effects of IFRS adoption on the use of accounting performance in executive compensation are driven by the reduction in accounting conservatism associated with IFRS adoption.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Journal: China Journal of Accounting Research ; ISSN: 1755-3091 ; Volume: 7 ; Year: 2014 ; Issue: 1 ; Pages: 9-29 ; Amsterdam: Elsevier

Klassifikation und Themen

• Klassifikation: Management ; Compensation Packages; Payment Methods ; Accounting ; Accounting and Auditing: Government Policy and Regulation
• Thema: IFRS adoption ; Executive compensation ; Accounting-based performance sensitivity

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Hou, Qingchuan ; Jin, Qinglu ; Wang, Lanfang
• Ereignis: Veröffentlichung
• (wer): Elsevier
• (wo): Amsterdam
• (wann): 2014

Weitere Informationen

• DOI: doi:10.1016/j.cjar.2013.09.003
• Handle: http://hdl.handle.net/10419/187600
• Letzte Aktualisierung: 10.03.2025, 11:42 MEZ