Purpose- We investigate how executive pay and its gap with employee pay influence the performance of Thailand tourism listed companies.Design/methodology/approach- We manually collect data on the executives’ and employees’ remunerations for Thailand tourism listed companies and use the data...

This study investigates the effect of CEO inside debt holdings on financial reporting quality. I find that higher CEO inside debt holdings are associated with lower abnormal accruals, higher accruals quality, a lower likelihood of an earnings misstatement, and a lower incidence of earnings...