Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting
Ulrich Schäfer, Christoph Pelger
| Year of publication: |
2025
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|---|---|
| Authors: | Schäfer, Ulrich ; Pelger, Christoph |
| Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 42.2025, 1, p. 70-93
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| Subject: | accounting timeliness | deferred compensation | managerial myopia | managerial retirement | performance measurement | stewardship | Führungskräfte | Managers | Altersgrenze | Retirement | Prinzipal-Agent-Theorie | Agency theory | Rechnungswesen | Accounting | Performance-Messung | Performance measurement | Betriebliche Altersversorgung | Occupational pension plan | Leistungsanreiz | Performance incentive | Leistungsentgelt | Performance pay | Managervergütung | Executive compensation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1911-3846.12993 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015376022