کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
10226027 | 1701240 | 2018 | 46 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Technology executives in the changing accounting information environment: Impact of IFRS adoption on CIO compensation
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کلمات کلیدی
موضوعات مرتبط
مهندسی و علوم پایه
مهندسی کامپیوتر
سیستم های اطلاعاتی
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چکیده انگلیسی
Accounting regulatory changes that affect the information technology (IT) infrastructure of firms have prompted Chief Information Officers (CIOs) to take the lead in aligning IT changes with new reporting requirements. This study investigates the associations between the mandatory adoption of International Financial Reporting Standards (IFRS) and CIO compensation. We find a significant increase in CIO compensation in the post-IFRS period, which is higher in non-IT firms than in IT firms. Moreover, pay is at a premium for CIOs equipped with more educational background in business. We discuss the implications of our study and offer suggestions for future research.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Information & Management - Volume 55, Issue 7, November 2018, Pages 877-889
Journal: Information & Management - Volume 55, Issue 7, November 2018, Pages 877-889
نویسندگان
Fang-Chun Liu, Hsiao-Tang Hsu, David C. Yen,