Do compensation committees pay attention to Section 404 opinions of the Sarbanes-Oxley Act?
Year of publication: |
2012
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Authors: | Hsu, Audrey Wen-hsin ; Liao, Chih-hsien |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 39.2012, 9/10, p. 1240-1271
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Subject: | compensation committee | executive compensation | financial expertise | internal control | pay-performance sensitivity | SOX 404 | Internes Kontrollsystem | Internal control | Managervergütung | Executive compensation | Corporate Governance | Corporate governance | Führungskräfte | Managers | Vergütungssystem | Compensation system | Leistungsentgelt | Performance pay |
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