Enhanced compensation disclosure and ex post discretionary adjustments of realized performance in executive incentive contracts
Sunyoung Kim, Jae Yong Shin
| Year of publication: |
2024
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|---|---|
| Authors: | Kim, Sunyoung ; Shin, Jae Yong |
| Published in: |
Journal of management accounting research : JMAR. - Sarasota, Fla. : Assoc., ISSN 1049-2127, ZDB-ID 1101530-5. - Vol. 36.2024, 1, p. 203-228
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| Subject: | compensation disclosure | ex post adjustments | executive annual bonuses | Leistungsentgelt | Performance pay | Leistungsanreiz | Performance incentive | Führungskräfte | Managers | Managervergütung | Executive compensation | Unternehmenspublizität | Corporate disclosure | Vergütungssystem | Compensation system | Prinzipal-Agent-Theorie | Agency theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JMAR-2020-082 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014507713