We investigate the impact of a firm's compensation consultant choice on executive compensation by examining shifts in consultant choice following a 2009 US Securities Exchange Commission requirement that firms disclose fees paid to compensation consultants for both consulting and other services....

In 2013 new regulations that required enhanced disclosure in remuneration reports were enacted in the UK. Using a sample of FTSE 100 companies from 2011-2013, this paper:1) describes voluntary and mandated disclosure behaviour in response to the enhanced disclosure requirements; and 2) examines...