Excess Executive Compensation and the Demand for Accounting Conservatism
Year of publication: |
2012-03
|
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Authors: | Iwasaki, Takuya ; Otomasa, Shota ; Shiiba, Atsushi ; Shuto, Akinobu |
Institutions: | Research Institute for Economics and Business Administration, Kobe University |
Subject: | Accounting conservatism | Compensation contract | Excess compensation | Ex post settling up problem | Implicit contract |
Extent: | application/pdf |
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Series: | Discussion Paper Series. - ISSN 1345-2207. |
Type of publication: | Book / Working Paper |
Notes: | Number DP2012-08 50 pages |
Classification: | M41 - Accounting |
Source: |
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