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Globally, the use of the IFRS in financial reporting is the requirement in many countries. However, the question of whether such a global transition towards a single set of accounting standards has been met by the presumed benefits of higher accounting quality and comparability yet remains unanswered. This paper primarily examines the effect of the mandatory IFRS adoption in Canada by the Canadian telecommunication companies. Since this research is an empirical study, this research has adopted quantitative research method. That is, by conducting survey, it has collected archival data from the eight large telecommunication companies of Toronto Stock Exchange (TSX/SP increase in earnings influence to shareholder value; negative volatility in market price; better predictability of cash flow and financial forecasts; decrease in accruals and timeliness loss of recognition; increase in fair market valuation; significant increase in value relevance; increase in valuation usefulness of earnings to BVPS; and increase in operating capability and predictability.

This research study investigated the effect of CEO age on CEO compensation using accounting performance as an independent variable or benchmark on TSX/S&P companies from 2005 to 2010. The quantitative research and stratified sample methods were selected for this research. The research question for this study was: is there a relationship between CEO compensation and CEO age using accounting performance as a benchmark. It was found that there was a relationship between CEO salary, CEO bonus, CEO total compensation, CEO age, and accounting performance among all CEO age groups. The correlations between CEO salary, CEO bonus, CEO total compensation, CEO age, return on assets, return on equity, earnings per share, cash flow per share, net profit margin, common stocks outstanding, book and market values of common stocks outstanding were ranged from moderate negative to strong positive ratios.

This research study in executive compensation investigated the effect of firm ownership on CEO compensation in Toronto Stock Ex- change (TSX/S&P) companies. It had compared the CEO compensation system of owner-managed and management-controlled companies from 2005 to 2010. The research question for this study was: is there a relationship between CEO compensation, firm size, accounting firm per- formance, and corporate governance, among owner and management-controlled companies?. It was found that, there was a relationship be- tween CEO compensation, firm size, accounting performance, and corporate governance, except for the relationship between CEO bonus and corporate governance in management-controlled companies. The correlations between CEO compensation, firm size, accounting performance, and corporate governance among owner and management-controlled companies were ranged from weak negative to strong positive ratios. .

This important study in executive compensation topic investigated the importance of firm ownership on the CEO compensation system in the New York Stock Exchange (NYSE) companies. This research had compared the CEO compensation system of the owner-managed and the management-controlled companies from 2005 to 2010. The research question for this study was: is there a relationship between the CEO cash compensation, the firm size, the accounting firm performance, and the corporate governance, among the owner-managed and the management-controlled companies? It was found that, there was a relationship between the CEO salary, the CEO bonus, the total compensation, the firm size, the accounting firm performance, and the corporate governance, among the owner-managed and the management-controlled companies.

This study investigates the relationship between the Chief Executive Officer (CEO) cash compensation and the firm size in the TSX/S&P index companies from the period 2005 to the period 2010. The totaled of the one hundred and twenty companies were selected through the stratified sampling method from the TSX/S&P index. The total sampling population was divided into three groups: the small, the medium and the large The research question for this study was — is there a relationship between the CEO cash Compensation and the firm size? To answer this question, the sixteen statistical models were created and accordingly sixteen attestations were performed. Overall, all the attestations results were found to have the relationship between the CEO cash compensation and the firm size. The correlations among the sub-variables of the CEO cash compensation — the salary and the bonus, and the sub-variables of the firm size — the total sales and the total number of employees were found to be ranged from the weak negative to the strong positive ratios.

This study investigated the CEO compensation system of the American health sector. It attested the relationship between the CEO compensation, the firm size, the accounting firm performance, and the corporate governance from the period 2005 to the period 2010. The research question for this study was: is there a relationship between the CEO cash compensation, the firm size, the accounting firm performance, and the corporate governance in the American health companies? It was found that there was a relationship between the CEO salary, the CEO bonus, the CEO total compensation, the firm size, the accounting firm performance, and the corporate governance in the American health companies.

This study investigated the relationship between the CEO cash compensation and the accounting earnings (Net Profit Margin) of the companies in the TSX/S&P and the NYSE indexes from 2005 to 2010. The research question for this study was: among the TSX/S&P and the NYSE companies, is there a relationship between the CEO cash compensation and the accounting earnings (Net Profit Margin)? Overall, most of the attestations results were found to have the relationship between the CEO cash compensation and the accounting earnings (Net Profit Margin). The correlations among the sub-variables of the CEO Cash Compensation and the Net Profit Margin were found to be consistently positive ranging from weak positive to the strong positive. The firm group-sized had a positive effect on the relationship between the CEO salary, the CEO bonus, and the net profit margin, both in the TSX/S&P and the NYSE companies.

This study investigated the CEO Compensation system of the NYSE Technology companies. It attested the relationship between the CEO compensation, the firm size, the accounting performance, and the corporate governance. The research question for this study was — is there a relationship between the CEO cash compensation, the firm size, the accounting performance, and the corporate governance? It was found that there was a relationship between the CEO salary, the total CEO compensation, the firm size, the accounting performance, and the corporate governance. It was found that there was no relationship between the CEO Bonus, the firm size, and the firm performance.