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Compensation Discussion and Analysis (CD&A) : Readability and Management Obfuscation
Laksmana, Indrarini - 2011
This paper examines the relationship between the readability of the CD&A section in proxy statements and management motives to obfuscate executive compensation disclosures. Using the CD&As in the 2007 and 2008 proxy statements, we examine whether the CD&A readability is associated with the...
Persistent link: https://www.econbiz.de/10013122095
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Compensation discussion and analysis (CD&A) : readability and management obfuscation
Laksmana, Indrarini; Tietz, Wendy M.; Yang, Ya-wen - In: Journal of accounting and public policy 31 (2012) 2, pp. 185-203
Persistent link: https://www.econbiz.de/10009545984
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The effect of executive compensation on report lags : an empirical evidence
Laksmana, Indrarini; Pham, Trung; Dao, Mai - In: Review of Pacific Basin financial markets and policies 23 (2020) 2, pp. 2050011-1-2050011-35
Persistent link: https://www.econbiz.de/10012299690