Contract disclosure under external scrutiny
Year of publication: |
2024
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Authors: | Corona, Carlos ; Kim, Tae Wook |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 99.2024, 2, p. 169-194
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Subject: | compensation | contract disclosure | coordination | scrutiny | earnings management | externalities | enforcement | Unternehmenspublizität | Corporate disclosure | Externer Effekt | Externalities | Bilanzpolitik | Accounting policy | Vertrag | Contract | Asymmetrische Information | Asymmetric information | Vertragstheorie | Contract theory | Prinzipal-Agent-Theorie | Agency theory | Auskunftspflicht | Disclosure regulation | Managervergütung | Executive compensation |
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