What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions
Author:
Publisher
Emerald
Subject
Accounting
Reference140 articles.
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1. Financial reporting, debt covenants and convertible debts;Asian Review of Accounting;2022-12-19
2. The joint influence of Sarbanes‐Oxley and FAS123R on financial misreporting;Journal of Business Finance & Accounting;2022-12-17
3. The economic consequences of IFRS 16 adoption: the role of gearing restriction in debt covenants;Journal of Applied Accounting Research;2022-09-26
4. Was Sarbanes–Oxley Costly? Evidence from Optimal Contracting on CEO Compensation;Journal of Accounting Research;2022-06-15
5. After the Stock Options Boom: Changes in Equity-Based Pay Following the Mandatory Adoption of IFRS 2;The International Journal of Accounting;2021-05-18
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