Matches in SemOpenAlex for { <https://semopenalex.org/work/W4281845857> ?p ?o ?g. }
- W4281845857 endingPage "31" @default.
- W4281845857 startingPage "1" @default.
- W4281845857 abstract "In this study, we investigate the effect of IFRS adoption on pay-performance sensitivity (PPS) in the European Economic Area (EEA) and show that the documented positive effect is driven by one country: Germany. In pooled country tests, we explore the effect of individual institutional attributes and find that differences between IFRS and local GAAP, as well as proxies for different types of enforcement, moderate the IFRS effect. However, these findings are contingent on including Germany in the sample. This raises the possibility that the studied institutional attributes proxy for Germany, and that it is the unique combination of institutional attributes in Germany that explains the increase in PPS at the time of IFRS adoption. Our findings suggest that researchers should be careful when generalising results from multi-country studies or attributing the IFRS effects to individual institutional variables." @default.
- W4281845857 created "2022-06-13" @default.
- W4281845857 creator A5006711698 @default.
- W4281845857 creator A5022018989 @default.
- W4281845857 creator A5046426261 @default.
- W4281845857 creator A5047396130 @default.
- W4281845857 date "2022-06-10" @default.
- W4281845857 modified "2023-09-26" @default.
- W4281845857 title "Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of Germany" @default.
- W4281845857 cites W1485535210 @default.
- W4281845857 cites W1491272445 @default.
- W4281845857 cites W1537685803 @default.
- W4281845857 cites W1548872077 @default.
- W4281845857 cites W1966961670 @default.
- W4281845857 cites W1968287591 @default.
- W4281845857 cites W1986124155 @default.
- W4281845857 cites W2003101455 @default.
- W4281845857 cites W2008017617 @default.
- W4281845857 cites W2018672582 @default.
- W4281845857 cites W2028223001 @default.
- W4281845857 cites W2047134097 @default.
- W4281845857 cites W2052494579 @default.
- W4281845857 cites W2058514143 @default.
- W4281845857 cites W2101376317 @default.
- W4281845857 cites W2105986737 @default.
- W4281845857 cites W2130588011 @default.
- W4281845857 cites W2132849250 @default.
- W4281845857 cites W2140662150 @default.
- W4281845857 cites W2141541233 @default.
- W4281845857 cites W2148145374 @default.
- W4281845857 cites W2212233521 @default.
- W4281845857 cites W2267791418 @default.
- W4281845857 cites W2320876288 @default.
- W4281845857 cites W2406412519 @default.
- W4281845857 cites W2508086348 @default.
- W4281845857 cites W2515685898 @default.
- W4281845857 cites W2753886298 @default.
- W4281845857 cites W2906152800 @default.
- W4281845857 cites W2973558376 @default.
- W4281845857 cites W2990044311 @default.
- W4281845857 cites W3033532377 @default.
- W4281845857 cites W3121163833 @default.
- W4281845857 cites W3121319242 @default.
- W4281845857 cites W3121531922 @default.
- W4281845857 cites W3121715607 @default.
- W4281845857 cites W3121759882 @default.
- W4281845857 cites W3121857991 @default.
- W4281845857 cites W3121907182 @default.
- W4281845857 cites W3121951548 @default.
- W4281845857 cites W3121970982 @default.
- W4281845857 cites W3122124913 @default.
- W4281845857 cites W3122300128 @default.
- W4281845857 cites W3122717772 @default.
- W4281845857 cites W3123308203 @default.
- W4281845857 cites W3123399608 @default.
- W4281845857 cites W3123410172 @default.
- W4281845857 cites W3123473288 @default.
- W4281845857 cites W3123478659 @default.
- W4281845857 cites W3123518955 @default.
- W4281845857 cites W3123569849 @default.
- W4281845857 cites W3123885010 @default.
- W4281845857 cites W3124294769 @default.
- W4281845857 cites W3124411176 @default.
- W4281845857 cites W3124686906 @default.
- W4281845857 cites W3124726071 @default.
- W4281845857 cites W3124863871 @default.
- W4281845857 cites W3125268367 @default.
- W4281845857 cites W3125529072 @default.
- W4281845857 cites W3125556760 @default.
- W4281845857 cites W3125688476 @default.
- W4281845857 cites W3125982850 @default.
- W4281845857 cites W3126033619 @default.
- W4281845857 cites W4229544653 @default.
- W4281845857 cites W4249720144 @default.
- W4281845857 doi "https://doi.org/10.1080/00014788.2022.2073543" @default.
- W4281845857 hasPublicationYear "2022" @default.
- W4281845857 type Work @default.
- W4281845857 citedByCount "0" @default.
- W4281845857 crossrefType "journal-article" @default.
- W4281845857 hasAuthorship W4281845857A5006711698 @default.
- W4281845857 hasAuthorship W4281845857A5022018989 @default.
- W4281845857 hasAuthorship W4281845857A5046426261 @default.
- W4281845857 hasAuthorship W4281845857A5047396130 @default.
- W4281845857 hasBestOaLocation W42818458571 @default.
- W4281845857 hasConcept C105795698 @default.
- W4281845857 hasConcept C121955636 @default.
- W4281845857 hasConcept C144133560 @default.
- W4281845857 hasConcept C17744445 @default.
- W4281845857 hasConcept C185592680 @default.
- W4281845857 hasConcept C198531522 @default.
- W4281845857 hasConcept C199539241 @default.
- W4281845857 hasConcept C2778587509 @default.
- W4281845857 hasConcept C2779777834 @default.
- W4281845857 hasConcept C2780148112 @default.
- W4281845857 hasConcept C33923547 @default.
- W4281845857 hasConcept C43617362 @default.
- W4281845857 hasConceptScore W4281845857C105795698 @default.
- W4281845857 hasConceptScore W4281845857C121955636 @default.