Please use this identifier to cite or link to this item:
http://hdl.handle.net/10397/93349
DC Field | Value | Language |
---|---|---|
dc.contributor | School of Accounting and Finance | - |
dc.creator | Zhang, IX | en_US |
dc.creator | Zhang, Y | en_US |
dc.date.accessioned | 2022-06-21T08:22:04Z | - |
dc.date.available | 2022-06-21T08:22:04Z | - |
dc.identifier.issn | 0165-4101 | en_US |
dc.identifier.uri | http://hdl.handle.net/10397/93349 | - |
dc.language.iso | en | en_US |
dc.publisher | Elsevier | en_US |
dc.rights | © 2020 Elsevier B.V. All rights reserved. | en_US |
dc.rights | © 2020. This manuscript version is made available under the CC-BY-NC-ND 4.0 license https://creativecommons.org/licenses/by-nc-nd/4.0/ | en_US |
dc.rights | The following publication Zhang, I. X., & Zhang, Y. (2020). Discussion of “The effect of fair value accounting on the performance evaluation role of earnings”. Journal of Accounting and Economics, 70(2-3), 101343 is available at https://doi.org/10.1016/j.jacceco.2020.101343 | en_US |
dc.subject | Compensation contracting | en_US |
dc.subject | Fair value accounting | en_US |
dc.subject | Usefulness of accounting information | en_US |
dc.title | Discussion of “The effect of fair value accounting on the performance evaluation role of earnings” | en_US |
dc.type | Journal/Magazine Article | en_US |
dc.identifier.volume | 70 | en_US |
dc.identifier.issue | 2-3 | en_US |
dc.identifier.doi | 10.1016/j.jacceco.2020.101343 | en_US |
dcterms.abstract | Using the setting of IFRS adoption, DeFond, Hu, Hung, and Li (2020) examine the impact of fair value accounting on the usefulness of earnings in executive performance evaluation and compensation. In this discussion, we review the research design, discuss the implications of the findings, and provide suggestions for future research. In particular, DeFond et al.’s measure of the impact of fair value accounting may contain substantial measurement error, which calls for additional analyses. We believe that DeFond et al. address an important question motivated by recent developments in accounting standard setting. Yet, the broader question of whether and how IFRS fair value provisions affect the way compensation contracts are written and the usefulness of accounting information, not just that of earnings, has not been fully understood. | - |
dcterms.accessRights | open access | en_US |
dcterms.bibliographicCitation | Journal of accounting and economics, Nov.-Dec. 2020, v. 70, no. 2-3, 101343 | en_US |
dcterms.isPartOf | Journal of accounting and economics | en_US |
dcterms.issued | 2020-11 | - |
dc.identifier.scopus | 2-s2.0-85095832460 | - |
dc.identifier.artn | 101343 | en_US |
dc.description.validate | 202206 bcfc | - |
dc.description.oa | Accepted Manuscript | en_US |
dc.identifier.FolderNumber | AF-0045 | - |
dc.description.fundingSource | Self-funded | en_US |
dc.description.pubStatus | Published | en_US |
dc.identifier.OPUS | 48997956 | - |
Appears in Collections: | Journal/Magazine Article |
Files in This Item:
File | Description | Size | Format | |
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Zhang_Discussion_The_Effect.pdf | Pre-Published version | 1.04 MB | Adobe PDF | View/Open |
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