Mandatory IFRS adoption and executive compensation: Evidence from China
- Publisher: Elsevier BV
China Journal of Accounting Research,
M48 | Executive compensation | Accounting. Bookkeeping | Accounting-based performance sensitivity | J33 | M41 | IFRS adoption | HF5601-5689
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 ch...