Article ID Journal Published Year Pages File Type
5092915 Journal of Contemporary Accounting & Economics 2011 18 Pages PDF
Abstract
► The impact of executive remuneration oversight on the pay-performance relation. ► Focus on remuneration disclosure and an advisory vote on executive pay. ► Disclosure is significantly enhanced and the vote introduced during the study period. ► Pay-performance sensitivity strengthens with enhanced oversight. ► 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
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