Revisiting pay-performance sensitivity around IFRS adoption in Europe : the dominant role of Germany
Year of publication: |
2023
|
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Authors: | Banghøy, Jesper ; Marton, Jan ; Plenborg, Thomas ; Runesson, Emmeli |
Published in: |
Accounting and business research. - New York, NY : Routledge, Taylor & Francis Group, ISSN 2159-4260, ZDB-ID 2065743-2. - Vol. 53.2023, 7, p. 790-820
|
Subject: | executive compensation | IFRS adoption | Institutional attributes | Pay-performance sensitivity | IFRS | Deutschland | Germany | Managervergütung | Executive compensation | Führungskräfte | Managers | EU-Staaten | EU countries | Leistungsentgelt | Performance pay | Einführung | Implementation | Europa | Europe | Vergleich | Comparison |
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