Vlittis, Adamos; Charitou, Melita - In: Research in International Business and Finance 27 (2013) 1, pp. 80-91
effect of conference calls on executive compensation. In this study, we examine the effect of voluntary disclosures on equity … incentives. We hypothesize that voluntary disclosures, as measured by conference calls, affect executive compensation contracts … consistent with the argument that the board of directors substitutes voluntary disclosures for more costly corporate governance …