We examine whether banks that paid higher levels of excess compensation prior to the financial crisis made more compensation-related risk disclosures in their proxy statements and made greater changes to their compensation practices following the financial crisis. If banks with higher excess...

Purpose – The purpose of this paper is to investigate whether proxy statement performance graph disclosures are influenced by the firm's governance structure and management concerns about relative performance. Design/methodology/approach – Logistic regression is used to test whether the...