Improving Compensation Disclosure

CFA Magazine ◽  
2015 ◽  
Vol 26 (4) ◽  
pp. 44-44
Author(s):  
Matt Orsagh
Keyword(s):  
Compensation Disclosure

Compensation disclosure in China

2012 ◽  
Vol 19 (3) ◽  
pp. 253-277 ◽  
Author(s):  
Philip Beaulieu ◽  
Shujun Ding ◽  
Baozhi Qu
Keyword(s):  
Compensation Disclosure

Part II The Member State Reports on Transposition of the Directive, 9 Ireland

2018 ◽  
Author(s):  
Lucey Mary Catherine
Keyword(s):  
European Union ◽  
Member State ◽  
Dispute Resolution ◽  
Competition Law ◽  
Joint And Several Liability ◽  
National Competition ◽  
Full Compensation ◽  
Limitation Periods ◽  
Compensation Disclosure

This chapter examines the transposition of the Antitrust Damages Directive in Ireland. It first considers the transposition procedure, focusing on regulations contained in Statutory Instrument (SI) European Union (Actions for Damages for Infringements of Competition Law) Regulations 2017, before discussing the regime set out in this implementing SI. It then describes the scope of the national regime on competition law and the implementing regulations that govern full compensation, disclosure of evidence, the effect of decisions by National Competition Authorities, limitation periods, joint and several liability, the issues of ‘passing on’, the presumption and quantification of damages by cartels, and consensual dispute resolution. Finally, the chapter analyses incorrect or incomplete transposition and possible legal disputes with regard to the Directive and the implementing regulations.

scholarly journals CFP board anonymous case histories: Ethical themes of compensation disclosure

2021 ◽  
Author(s):  
Derek J. Sensenig ◽  
Meghaan Lurtz ◽  
Mindy Joseph ◽  
Josh Harris ◽  
Kenneth J. White ◽  
...  
Keyword(s):  
Case Histories ◽  
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.

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