Purpose: The purpose of this paper is to identify means of better associating executive remuneration with managerial decision making and firm performance. Design/methodology/approach: The authors evaluate the influence of conditional accounting conservatism on CEO compensation. The authors...

Purpose: The purpose of this paper is to investigate Chinese stock market reaction to the announcements of dividend reductions and omissions. Design/methodology/approach: The data sets cover the period from 1990 to 2009. A rolling portfolio approach is performed and the Fama–French...