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

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.