Accounting Comparability, Conservatism, Executive Compensation-Performance, and Information Quality

This paper investigates the relationship between accounting comparability, executive compensation, conditional and unconditional conservatism, information quality. The findings suggest that conservatism comparability have a positive significant impact on compensation. Moreover, accrual earnings management can strengthen whereas this is not case with actual management. Unconditional however, does significantly influence In end, determining correlation reveals executives use to perform opportunistic behaviours gain more light of current results, it expected assimilation standardisation processes their in conjunction existing features will enhance quality, greater reliability financial reports, protect public interests.