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In March 2010, Japanese regulators implemented the country's first legislation concerning the disclosure of director compensation for named individuals. Using the first publicly available data for Japanese executives, we document direct evidence on the level, structure, and mechanisms of CEO...
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The comparatively modest and differently structured compensation that Japanese corporate executives receive has sparked recent interest in the determinants of executive pay in Japan. One factor that remains unexamined is the role played by Article 361 of the Companies Act which requires that...
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As it is widely believed that the behaviour of large Japanese companies is different from that of their British counterparts, hypothesises that the directors in both countries may have different financial incentives. The research estimates the determinants of executive compensation, using the...
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