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Executive Compensation, Corporate Tax Aggressiveness and Financial Reporting Aggressiveness: Evidence from SFAS 123R
(2017-05-08)
Using a variety of research methods, prior empirical research finds that executive compensation influences the behavior of managers, particularly with decisions involving risk. These studies show that, when executive ...
DOES IFRS ADOPTION AFFECT ANALYST FORECAST BEHAVIOR? EVIDENCE FROM FOREIGN PRIVATE ISSUERS IN THE UNITED STATES
(2017-08-08)
The globalization of business and finance has led to the adoption of International Financial Reporting Standards (IFRS) in more than 100 countries, and numerous studies have examined the consequences of IFRS adoption in ...