Powell, Daniel; Rapp, Marc Steffen - 2015 - Preliminary Version as of 1 June 2015
) the effect of SoP on executive compensation. Our data reveals that in the first four years of the voluntary say on pay …, abnormal executive compensation and free float of shares. Indeed, smaller firms with concentrated ownership do not only have a … lower propensity for a SoPV, but also show a higher propensity to opt for only limited disclosure of executive compensation …