...Xi Zhang; Simon Gao; Yi Zeng Purpose The purpose of this paper is to study the relationship between accounting conservatism and executive compensation-performance sensitivity with a view to identify the influence of accounting conservatism on the efficiency of executive compensation contracts...

... is organized as follows: Section 2 provides the background and rationale for the areas of review. Section 3 presents the review, and Section 4 suggests several opportunities for future research. Section 5 concludes the paper. Enforcement Accounting conservatism Earnings management IFRS adoption...

... and the split share structure reform (SSR) in 2005. Design/methodology/approach – This study utilises informativeness of earnings (earnings response coefficient), conditional accounting conservatism and managerial discretionary accruals to assess earnings quality using 12,267 firm-year observations over...

.... This study poses the question: do non-audit service fees influence the level of accounting conservatism? Design/methodology/approach – The sample used in this analysis consists of all available Australian listed companies from the years 2006 till 2010. Findings – Using multiple measures...