Changing the blame game : does the presence of a pay ratio disclosure impact nonprofessional investors' reactions to CEOs' internal attributions for poor firm performance?
Year of publication: |
2022
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Authors: | Cade, Nicole L. ; Kaplan, Steven E. ; Loftus, Serena |
Published in: |
Journal of management accounting research : JMAR. - Sarasota, Fla. : Assoc., ISSN 1049-2127, ZDB-ID 1101530-5. - Vol. 34.2022, 2, p. 71-95
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Subject: | CEO compensation | CEO-to-employee pay ratio | pay ratio disclosure | internal attributions | management explanations | investment decisions | say-on-pay | Führungskräfte | Managers | Managervergütung | Executive compensation | Unternehmenserfolg | Firm performance | Unternehmenspublizität | Corporate disclosure | Vergütungssystem | Compensation system | Leistungsentgelt | Performance pay |
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