Mandatory IFRS adoption and executive compensation: Evidence from China

Article English OPEN
Hou, Qingchuan ; Jin, Qinglu ; Wang, Lanfang (2014)
  • Publisher: Elsevier BV
  • Journal: China Journal of Accounting Research, volume 7, issue 1, pages 9-29 (issn: 1755-3091)
  • Related identifiers: doi: 10.1016/j.cjar.2013.09.003
  • Subject: M48 | Executive compensation | Accounting. Bookkeeping | Accounting-based performance sensitivity | J33 | M41 | IFRS adoption | HF5601-5689
    • ddc: ddc:650

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... View more
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