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Rationalizing the Dodd-Frank clawback
Fried, Jesse M. - 2016
On July 1, 2015, the Securities and Exchange Commission (SEC) proposed an excess-pay clawback rule to implement the provisions of Section 954 of the Dodd-Frank Act. I explain why the SEC's proposed Dodd-Frank clawback, while reducing executives' incentives to misreport, is overbroad. The economy...
Persistent link: https://www.econbiz.de/10011578666
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An African critical interprietation of the positive theory of accounting of Watts and Zimmerman (1978, 1980,1986)
Ndjetcheu, Louis - In: African journal of accounting, auditing and finance : AJAAF 1 (2012) 1, pp. 25-39
Persistent link: https://www.econbiz.de/10009660120
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CFO's accounting talent, compensation and turnover
Loyeung, Anna; Matolcsy, Zoltan - In: Accounting and finance : journal of the Accounting … 55 (2015) 4, pp. 1105-1134
Persistent link: https://www.econbiz.de/10011441376
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Financial reporting comparability and accounting-based relative performance evaluation in the design of CEO cash compensation contracts
Nam, Jonathan - In: The accounting review : a publication of the American … 95 (2020) 3, pp. 343-370
Persistent link: https://www.econbiz.de/10012254270
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Discretionary Accounting Choices and CEO Compensation
Balsam, Steven - 2014
This paper make four important contributions to the accounting literature. First, it shows that discretionary accruals …
Persistent link: https://www.econbiz.de/10014124276
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Quantum accountability : when does enough become too much in top pay decision-making?
Shortland, Susan M.; Perkins, Stephen J. - In: Employee relations 45 (2023) 6, pp. 1455-1475
Persistent link: https://www.econbiz.de/10014428778
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Executive remuneration in China : a literature review
Rampling, Peter; Eddie, Ian; Liu, Jinghui - In: Asian review of accounting 21 (2013) 2, pp. 128-143
Persistent link: https://www.econbiz.de/10009788124
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U.S. CEO employment agreements and non-competition provisions : a literature survey
Thomas, Randall S.; Bishara, Norman D. - In: Executive directors' remuneration in comparative …, (pp. 97-117). 2015
Persistent link: https://www.econbiz.de/10011473202
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Toward a general model for executive compensation
Farid, Mamdough; Conte, Vincent; Lazarus, Harold - In: The journal of management development 30 (2011) 1, pp. 61-74
Persistent link: https://www.econbiz.de/10008939154
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Board Influence on Remuneration : A Literature Review
Rampling, Peter N. - 2014
Purpose – This paper develops a discussion for the board influence on board of directors and CEO remuneration of public listed corporation.Design/methodology/approach – This study entails Australia, The United States of America and The United Kingdom.Findings – The findings show that there...
Persistent link: https://www.econbiz.de/10013065826