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Intra-industry imitation in corporate environmental reporting: An international perspective

Aerts, Walter; Cormier, Denis; Magnan, Michel - In: Journal of Accounting and Public Policy 25 (2006) 3, pp. 299-331

Persistent link: https://www.econbiz.de/10005546116

Environmental reporting management: a continental European perspective

Cormier, Denis; Magnan, Michel - In: Journal of Accounting and Public Policy 22 (2003) 1, pp. 43-62

Persistent link: https://www.econbiz.de/10005546128

Investors' assessment of implicit environmental liabilities: An empirical investigation

Cormier, Denis; Magnan, Michel - In: Journal of Accounting and Public Policy 16 (1997) 2, pp. 215-241

Persistent link: https://www.econbiz.de/10005546164

Executive pensions, disclosure quality, and rent extraction

Kalyta, Paul; Magnan, Michel - In: Journal of Accounting and Public Policy 27 (2008) 2, pp. 133-166

We argue that vague disclosure of supplemental executive retirement plans (SERPs) may impede effective shareholder monitoring over this compensation form. Hence, CEOs with power over the board may view SERP benefits as an attractive mechanism to increase their own pay, thereby extracting rents....

Persistent link: https://www.econbiz.de/10005546365