The impact of top management team incentive dispersion on non-GAAP reporting
Year of publication: |
2024
|
---|---|
Authors: | Richards, Hannah E. ; Shi, Yuan ; Xu, Hongkang |
Published in: |
Journal of contemporary accounting & economics. - Amsterdam [u.a.] : Elsevier, ZDB-ID 2515448-5. - Vol. 20.2024, 1, Art.-No. 100396, p. 1-17
|
Subject: | Corporate governance | Earnings persistence | Executive compensation | non-GAAP reporting | Pay-performance sensitivity | Top management team incentive dispersion | Führungskräfte | Managers | Managervergütung | Arbeitsgruppe | Team | Corporate Governance | Prinzipal-Agent-Theorie | Agency theory | Leistungsentgelt | Performance pay | Leistungsanreiz | Performance incentive | Vergütungssystem | Compensation system |
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