This study examines the governing role of gender diversity on the board of directors on conditional accounting conservatism and executive remuneration. Using proprietary data about women representation on the board of directors to investigate the impact on the choice between accounting methods...

Advancing prior research, this study investigates the effect of Chair-CEO diversity on the relationship between executive remuneration and firm performance. Employing a unique sample of 262 UK listed firms from 2009 to 2020, our findings are five-fold. First, our findings suggest that Chair-CEO...

Bonus banks are multi-year performance plans for deferring bonus payments and enhancing pay-for-performance by facilitating downward corrections of bonuses. This paper examines the incentive properties of bonus bank schemes based on performance measures as proposed in the literature. To attain...