Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of Germany,Accounting and Business Research

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Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of Germany
Accounting and Business Research ( IF 2.326 ) Pub Date : 2022-06-10 , DOI: 10.1080/00014788.2022.2073543
Jesper Banghøy ₁ , Jan Marton ₂ , Thomas Plenborg ₁ , Emmeli Runesson ₂

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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 coun...

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