Shao, Ruiqing; Chen, Chunhua; Mao, Xiangzu - In: China journal of accounting research : CJAR 5 (2012) 4, pp. 269-292
relationship between profits and losses from changes in fair value (CFV) and levels of executive compensation. In this study, we … to compensation due to profits from changes in fair value (PCFV) are higher than reductions to compensation due to losses …