Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5092915 | Journal of Contemporary Accounting & Economics | 2011 | 18 Pages |
Abstract
⺠The impact of executive remuneration oversight on the pay-performance relation. ⺠Focus on remuneration disclosure and an advisory vote on executive pay. ⺠Disclosure is significantly enhanced and the vote introduced during the study period. ⺠Pay-performance sensitivity strengthens with enhanced oversight. ⺠Increased sensitivity relates primarily to enhanced disclosure and the vote.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Business, Management and Accounting (General)
Authors
Peter M. Clarkson, Julie Walker, Shannon Nicholls,