Purpose: The purpose of this paper is to identify means of better associating executive remuneration with managerial decision making and firm performance. Design/methodology/approach: The authors evaluate the influence of conditional accounting conservatism on CEO compensation. The authors...

Purpose – In 2001, the China Securities Regulatory Commission required that at least one-third of the members of corporate boards of directors come from outside the organization. The purpose of this paper is to investigate the impact of this change of regulation on corporate governance in...