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 language | English |
|---|---|
| Pages (from-to) | 43-44 |
| Number of pages | 2 |
| Journal | Expo 2012 Higher Degree Research : book of abstracts |
| Publication status | Published - 2012 |
| Event | Higher Degree Research Expo (8th : 2012) - Sydney Duration: 12 Nov 2012 → 13 Nov 2012 |
Keywords
- Fair value
- Earnings management
- Executive compensation
- Corporate governance