This paper builds on prior research on compensation consultants and executive pay, which finds widespread use of compensation consultants and higher levels of pay and proportions of equity based-pay in firms that employ consultants. Using a sample of FTSE 350 firms from 2002-2008, we provide new...

This study examines the remuneration of non-executive directors, examining individual monitoring characteristics and director capital in addition to firm characteristics. Using a large sample of FTSE All-Share non-executive directors from 2001-2012, we find that remuneration is positively linked...

Using a sample of listed French firms in 2005, the year of mandatory IFRS adoption in the European Union (EU), we investigate the determinants of disclosure compliance of stock option expenses under IFRS 2, Share-based Payment. Stock options are a popular means of executive compensation in...

While the social and economic impacts of how disclosures are presented are well-understood, it is less clear how disclosure decisions unfold throughout the annual reporting cycle. We study this issue by exploring the experience of interpreting and implementing corporate reporting rules, focusing...

In this paper, we study voluntary political spending disclosure, a widespread yet relatively unexplored corporate voluntary disclosure practice. Using an index created by the CPA-Zicklin Center that measures the level of voluntary political spending disclosure for S&P 500 firms, we examine...