ABSTRACTS/RÉSUMÉS

Abstract

This article presents abstracts of accounting studies including "Corporate Governance Reform and Executive Incentives: Implications for Investments and Risk Taking" by Daniel A. Cohen, "Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence" by Anwer S. Ahmed and "Mandatory IFRS Adoption and Financial Statement Comparability" by Francois Brochet.