The association between executive pay structure and the transparency of restatement disclosures
Brian Hogan (University of Pittsburgh), Gregory A. Jonas (Case Western Reserve University)
| Year of publication: |
September 2016
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|---|---|
| Authors: | Hogan, Brian ; Jonas, Gregory A. |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 30.2016, 3, p. 307-323
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| Subject: | restatement | executive pay | disclosure transparency | Unternehmenspublizität | Corporate disclosure | Führungskräfte | Managers | Managervergütung | Executive compensation | Vergütungssystem | Compensation system | Leistungsentgelt | Performance pay | Corporate Governance | Corporate governance | Transparenz | Transparency | Lohnstruktur | Wage structure | Auskunftspflicht | Disclosure regulation | Jahresabschluss | Financial statement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/acch-51454 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011552105