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Essays in financial reporting, tax, and politics
Janssen, Wim - 2015
’s commitment in providing disaggregated accounting information disciplines managers such that they provide more disaggregated … forward looking disclosures. As of 1998, SFAS 131 allows US firms to withhold audited profitability accounting information on … the results indicate that firms that do not show commitment in continuing to provide segmented profitability accounting …
Persistent link: https://www.econbiz.de/10011372799
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The adoption of voluntary clawback provisions and the broader commitment hypothesis
Mburu, Henry Kimani; Tang, Alex P. - In: Advances in accounting : a research annual 43 (2018), pp. 60-69
Persistent link: https://www.econbiz.de/10011976282
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Gender and dynamic agency : theory and evidence on the compensation of top executives
Albanesi, Stefania; Olivetti, Claudia; Prados, María José - 2015
We document three new facts about gender differences in executive compensation. First, female executives receive a lower share of incentive pay in total compensation relative to males. This difference accounts for 93 percent of the gender gap in total pay. Second, the compensation of female...
Persistent link: https://www.econbiz.de/10010500689
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A comparison of CEO pay-Korean listed firms and U.S. listed firms
Lee, Changmin; Wu, Lingyu - In: Applied economics letters 29 (2022) 2, pp. 155-158
Persistent link: https://www.econbiz.de/10012803452
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CEO compensation in Korea : is it different than in the US? : a comparison between Korean non-life insurance firms and US property-liability insurance firms
Han, Sangyong; Mun, Hyejeong - In: International Journal of Financial Studies : open … 9 (2021) 4, pp. 1-20
This study investigates the level, structure, and pay-for-performance relationship of CEO compensation in Korean non-life insurance companies. We find that seniority plays an important role in setting CEO compensation practices and that performance-based pay, such as bonus, is more effective...
Persistent link: https://www.econbiz.de/10012698294
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Pivotal change in US policy: how the Sarbanes-Oxley Act affected internal auditing and its relationship to external auditing
Smith, L. Murphy; Drake, Michael S.; Shaub, Michael K. - In: International Journal of Accounting, Auditing and … 6 (2010) 4, pp. 346-367
Sarbanes-Oxley Act of 2002 (SOX) was an effort by the US Congress to remedy negative effects of earlier major accounting …Accounting regulation is one aspect of the government's role in protecting the investing public's interest. The … failures. Requirements of SOX highlight the critical role of internal control as a component of accurate and reliable financial …
Persistent link: https://www.econbiz.de/10009352510
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Increased disclosure requirements and corporate governance decisions : evidence from chief financial officers in the pre- and post-Sarbanes-Oxley periods
Wang, Xue - In: Journal of accounting research 48 (2010) 4, pp. 885-920
Persistent link: https://www.econbiz.de/10008649440
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Stock options : the backdating issue
Bickley, James M.; Shorter, Gary - In: Stock markets, securities, and investment issues, (pp. 17-52). 2007
Persistent link: https://www.econbiz.de/10003693872
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The effect of internal control deficiencies on the usefulness of earnings in executive compensation
Brown, Kareen E.; Lim, Jee Hae - In: Advances in accounting : a research annual 28 (2012) 1, pp. 75-87
Persistent link: https://www.econbiz.de/10009570834
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A perspective on regulatory paradigms : the case of IRS and Sarbanes-Oxley approaches to executive compensation-related regulation
Wallace, James S.; Krivogorsky, Victoria; Ferris, Kenneth R. - In: Research in accounting regulation 21 (2009) 2, pp. 111-117
Persistent link: https://www.econbiz.de/10009230588