Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations
Year of publication: |
2006
|
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Authors: | Comprix, Joseph ; Muller, Karl A. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 42.2006, 3, p. 385-416
|
Subject: | Führungskräfte | Managers | Lohn | Wages | Betriebliche Altersversorgung | Occupational pension plan | Gewinnermittlung | Profit determination | USA | United States | 1993-2002 |
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