This study focuses on the relationship between board effectiveness and management compensation reporting. Specifically, the effect of overlapping memberships in audit and compensation committees (OMAC) on the readability of management compensation reports (MCR) is analyzed. Using archival data...

Strengthening audit committee effectiveness is a key challenge from a research, regulation and corporate practice perspective. Audit committees' monitoring role in financial reporting is of great importance for shareholders and other stakeholder groups. This empirical-quantitative study examines...

Since the financial crisis 2008/09, gender diversity has been developed as one of the key board composition variables. From a research, regulatory and practical perspective, women on board of directors (WOBD) should contribute to a sustainable strategic management with regard to the increased...

Following thirty years of discussion of the “glass ceiling,” recent empirical research has focused on the relatively new phenomenon of women on the board of directors — the so-called “glass cliff.” This refers to a form of gender discrimination in which women are more often appointed...

This systematic literature review analyses the determinants and consequences of executive compensation-related shareholder activism and say-on-pay (SOP) votes. The review covers 71 empirical articles published between January 1995 and September 2017. The studies are reviewed within an empirical...

This paper takes a closer look at sustainable management compensation and the impact on environmental, social and governance (ESG) performance in the German two tier system. The empirical quantitative study covers a sample selection of German companies listed on the Prime Standard of the...

After the financial crisis 2008/09, the limitations of corporate social responsibility (CSR) reporting were criticized internationally. Thus, the need of connectivity of financial and non-financial information within an integrated report according to the framework of the International Integrated...