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Mandatory IFRS adoption and reward executives and the management and control systems

عنوان مقاله: Mandatory IFRS adoption and reward executives and the management and control systems
شناسه ملی مقاله: MOCONF01_0344
منتشر شده در کنفرانس بین المللی حسابداری و مدیریت در سال 1393
مشخصات نویسندگان مقاله:

Alireza Azimi Sani - Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran.
Somayeh Gholamrezaie - Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran.
Magsoud alilou - Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran.

خلاصه مقاله:
This study evaluated the impact of mandatory adoption of International Financial Reporting Standards IFRS on accounting performance of sensitivity to reward executives and part of the system is reached. Sub-sample analysis suggests that improvements in the sensitivity of the adoption of IFRS accounting The analysis further supports the argument that the positive effects of adopting IFRS on accounting performance bonuses of executives and Part of the management control system by reducing the conservatism principle is followed in connection with the adoption of IFRS.

کلمات کلیدی:
control systems’ Financial Reporting’ IFRS’ accounting

صفحه اختصاصی مقاله و دریافت فایل کامل: https://civilica.com/doc/392546/