IFRS and the use of accounting-based performance measures in executive pay
Year of publication: |
2014
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Authors: | Voulgaris, Georgios ; Stathopoulos, Konstantinos ; Walker, Martin |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 49.2014, 4, p. 479-514
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Subject: | Optimal Contracting | IFRS | Performance measures | Executive pay | Fair value accounting | Performance-Messung | Performance measurement | Fair-Value-Bilanzierung | Managervergütung | Executive compensation | Führungskräfte | Managers | Leistungsentgelt | Performance pay | Prinzipal-Agent-Theorie | Agency theory | Leistungsanreiz | Performance incentive | Rechnungswesen | Accounting |
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