The effect of pay disparities within top management on conservative reporting
Year of publication: |
2023
|
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Authors: | Gad, Mahmoud ; Trang Nguyen ; Scapin, Mariano |
Published in: |
Accounting and business research. - New York, NY : Routledge, Taylor & Francis Group, ISSN 2159-4260, ZDB-ID 2065743-2. - Vol. 53.2023, 4, p. 478-504
|
Subject: | conservatism | financial reporting | pay gap | tournament incentives | promotion | senior management | executive compensation | corporate governance | Führungskräfte | Managers | Managervergütung | Executive compensation | Corporate Governance | Corporate governance | Vergütungssystem | Compensation system | Leistungsentgelt | Performance pay | Leistungsanreiz | Performance incentive | Lohn | Wages | Lohnstruktur | Wage structure |
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