Executive Bonus Target Ratcheting: Evidence from the New Executive Compensation Disclosure Rules

2016 ◽  
Author(s):  
Sunyoung Kim ◽  
Jae Yong Shin
Keyword(s):  
Executive Compensation ◽  
Disclosure Rules ◽  
Compensation Disclosure

Executive Bonus Target Ratcheting: Evidence from the New Executive Compensation Disclosure Rules

2017 ◽  
Vol 34 (4) ◽  
pp. 1843-1879 ◽  
Author(s):  
Sunyoung Kim ◽  
Jae Yong Shin
Keyword(s):  
Executive Compensation ◽  
Disclosure Rules ◽  
Compensation Disclosure

The effects of the 2006 SEC executive compensation disclosure rules on managerial incentives

2016 ◽  
Vol 12 (3) ◽  
pp. 241-256 ◽  
Author(s):  
Reza Espahbodi ◽  
Nan Liu ◽  
Amy Westbrook
Keyword(s):  
Executive Compensation ◽  
Managerial Incentives ◽  
Disclosure Rules ◽  
Compensation Disclosure

Does Executive Compensation Disclosure Promote High Pay at the Expense of Incentives?

2006 ◽  
Author(s):  
Xianming Zhou ◽  
Peter L. Swan
Keyword(s):  
Executive Compensation ◽  
Compensation Disclosure

scholarly journals Corporate Social Responsibility And The Quality Of Executive Compensation Disclosures

2014 ◽  
Vol 30 (2) ◽  
pp. 625
Author(s):  
Walid Ben-Amar ◽  
Nadia Smaili ◽  
Eustache Ebondo Wa Mandzila
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Executive Compensation ◽  
Social Engagement ◽  
Disclosure Quality ◽  
Socially Responsible ◽  
Compensation Disclosure ◽  
Corporate Social ◽  
The Relationship

This paper examines the relationship between corporate social responsibility and executive compensation disclosure quality. We test whether socially responsible firms disclose more transparent and detailed information about their executive compensation packages than firms that are less committed to social responsibility initiatives. Using a sample of 187 publicly listed Canadian firms, we find a positive relation between CSR and executive compensation disclosure quality. We also document a positive (negative) association between firm size (ownership concentration) and executive compensation disclosure. These findings support the conclusion that increased disclosure transparency reflects a companys social engagement towards its stakeholders.

Increased compensation costs as an externality of mandatory executive compensation disclosure: evidence from Canada

2009 ◽  
Vol 2 (3) ◽  
pp. 376 ◽  
Author(s):  
Patrice Gelinas ◽  
Michel Magnan ◽  
Sylvie St Onge
Keyword(s):  
Executive Compensation ◽  
Compensation Disclosure ◽  
Compensation Costs
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