Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation

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Mandatory IFRS Adoption and Financial Statement Comparability (2013, background): “IFRS within the European Union (EU) effective for fiscal years beginning January 1, 2005.”
What drives the comparability effect of mandatory IFRS adoption? (2014, unknown): “While several studies use the comparability argument to justify expected effects of mandatory IFRS adoption, thereby indirectly testing for a comparability effect (e.g., Yu 2010; Wu and Zhang 2010; Defond et al. 2011; Ozkan et al. 2012), to date very few studies have looked at the direct effect of t”
A review of the IFRS adoption literature (2016, background): “Although the difference in research methodologies between Ozkan et al. (2012) and Voulgaris et al.”
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, unknown): “Ozkan et al. (2012) find for a Continental European sample that payperformance sensitivity increased after IFRS adoption in countries with large differences be-”
Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers (2014, unknown): “Ozkan et al. (2012) report a stronger relationship between earnings and compensation for European countries after the introduction of IFRS.”