Earnings smoothing and CEO cash bonus compensation : the role of mandatory derivatives disclosure policy
Year of publication: |
2018
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Authors: | Tessema, Abiot Mindaye |
Published in: |
International journal of disclosure and governance. - London : Palgrave Macmillan, ISSN 1741-3591, ZDB-ID 2145854-6. - Vol. 15.2018, 2, p. 115-127
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Subject: | Compensation | Earnings smoothing | SFAS 133 | Führungskräfte | Managers | Bilanzpolitik | Accounting policy | Vergütungssystem | Compensation system | Lohn | Wages | Gewinn | Profit | Unternehmenspublizität | Corporate disclosure | Managervergütung | Executive compensation | Leistungsentgelt | Performance pay |
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