The impact of accounting comparability on CEO incentive plans in an emerging economy : the moderating role of board independence
Arash Arianpoor and Somaye Efazati
| Year of publication: |
2024
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|---|---|
| Authors: | Arianpoor, Arash ; Efazati, Somaye |
| Published in: |
Asian review of accounting. - Bingley : Emerald, ISSN 1758-8863, ZDB-ID 2425199-9. - Vol. 32.2024, 1, p. 51-69
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| Subject: | Accounting comparability | Board independence | Cash-based compensation | CEO incentive plans | Equity-based compensation | Führungskräfte | Managers | Leistungsentgelt | Performance pay | Managervergütung | Executive compensation | Vorstand | Executive board | Vergleich | Comparison | Corporate Governance | Corporate governance | Board of Directors | Board of directors | Prinzipal-Agent-Theorie | Agency theory | Leistungsanreiz | Performance incentive |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/ARA-01-2023-0002 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014486489