Opportunistic use of fair value accounting and corporate governance

Research output: Contribution to journalMeeting abstract

Abstract

The study examines whether managers use the discretion and flexibility available under fair value accounting provided in AASB 141 – Agriculture, to report higher profits. Is executive pay sensitive to fair value agriculture gains? What is the role of corporate governance in monitoring the size of reported fair value gains or executive pay-sensitivity to the gains?
Original languageEnglish
Pages (from-to)36
Number of pages1
JournalExpo 2013 Higher Degree Research : book of abstracts
Publication statusPublished - 2013
EventHigher Degree Research Expo (9th : 2013) - Sydney
Duration: 5 Nov 20137 Nov 2013

Keywords

  • fair value
  • earnings management
  • executive compensation
  • corporate governance

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