...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...

... by the Securities and Exchange Commission, this study’s results are both important and well-timed. Enforcement Accounting conservatism Earnings management IFRS adoption Capital market effects Firm performance The widespread adoption of International Financial Reporting Standards (IFRS), especially...

... 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...