Impact of executive pay gap on environmental, social, and governance disclosure in China : is there a strategic choice?
Year of publication: |
2023
|
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Authors: | Zhang, Dingzu ; Pan, Lijuan ; Liu, Luqi ; Zeng, Huixiang |
Subject: | ESG disclosure | internal control level | real earnings management | the executive pay gap | the stakeholder theory | China | Managervergütung | Executive compensation | Stakeholder | Corporate Governance | Corporate governance | Unternehmenspublizität | Corporate disclosure | Bilanzpolitik | Accounting policy | Corporate Social Responsibility | Corporate social responsibility | Lohnstruktur | Wage structure | Führungskräfte | Managers | Internes Kontrollsystem | Internal control |
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