The effect of pay disparities within top management on conservative reporting
Mahmoud Gad, Trang Nguyen and Mariano Scapin
| Year of publication: |
2023
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|---|---|
| Authors: | Gad, Mahmoud ; Trang Nguyen ; Scapin, Mariano |
| Published in: |
Accounting and business research. - New York, NY : Routledge, Taylor & Francis Group, ISSN 2159-4260, ZDB-ID 2065743-2. - Vol. 53.2023, 4, p. 478-504
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| 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 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00014788.2022.2056119 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014290502