Why do firms utilize the flexibility allowed in CEO-employee pay ratio disclosure? : evidence from Dodd-Frank Act Section 953 (b)
Sun-Moon Jung, Natalie Kyung Won Kim, Han Seong Ryu, Jae Yong Shin
| Year of publication: |
2021
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|---|---|
| Authors: | Jung, Sun-Moon ; Kim, Natalie Kyung Won ; Ryu, Han Seong ; Shin, Jae Yong |
| 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. 35.2021, 2, p. 83-106
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| Subject: | CEo-employee pay ratio | pay ratio disclosure | permitted discretions | required pay ratio | supplement pay ratio | Unternehmenspublizität | Corporate disclosure | Lohnstruktur | Wage structure | Managervergütung | Executive compensation | Großbritannien | United Kingdom |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/HORIZONS-19-053 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012695070