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Rationalizing the Dodd-Frank clawback
Fried, Jesse M. - 2016
On July 1, 2015, the Securities and Exchange Commission (SEC) proposed an excess-pay clawback rule to implement the provisions of Section 954 of the Dodd-Frank Act. I explain why the SEC's proposed Dodd-Frank clawback, while reducing executives' incentives to misreport, is overbroad. The economy...
Persistent link: https://www.econbiz.de/10011578666
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Risk in financial reporting : status, challenges and suggested directions
Borio, Claudio E. V.; Tsatsaronis, Kostas - 2006
Persistent link: https://www.econbiz.de/10003376559
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Mineral resource accounting measures in Africa
Sopp, Louis Moussi; Leiman, Anthony - 2017
Persistent link: https://www.econbiz.de/10011990174
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Wandel des internen Rechnungswesens in Unternehmen des Landes Brandenburg im Verlaufe des Transformationsprozesses
Sachs, Christian; Schwarz, Rainer - 1998
Persistent link: https://www.econbiz.de/10000167880
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Conservative accounting principles, equity valuation and the importance of voluntary disclosures
Skogsvik, Kenth - 1995
Persistent link: https://www.econbiz.de/10000909584
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The impact of information technology (IT) on the accountancy profession : implications for tertiary education
Hewett, William G. - 1993
Persistent link: https://www.econbiz.de/10000871189
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Economic factors influencing reporting entities livestock valuation policies
Frost, Geoffrey R. - 1993
Persistent link: https://www.econbiz.de/10000879030
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The usefulness of management accounting : a review of the empirical research
Reeve, Robert C. - 1993
Persistent link: https://www.econbiz.de/10000879036