The effect of pay disparities within top management on conservative reporting

Mahmoud Gad, Trang Nguyen and Mariano Scapin

Year of publication:	2023
Authors:	Gad, Mahmoud ; Trang Nguyen ; Scapin, Mariano
Subject:	conservatism \| financial reporting \| pay gap \| tournament incentives \| promotion \| senior management \| executive compensation \| corporate governance \| Managervergütung \| Executive compensation \| Führungskräfte \| Managers \| Leistungsentgelt \| Performance pay \| Corporate Governance \| Corporate governance \| Vergütungssystem \| Compensation system \| Leistungsanreiz \| Performance incentive \| Lohnstruktur \| Wage structure \| Prinzipal-Agent-Theorie \| Agency theory \| Lohn \| Wages

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