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Keywords: executive pay
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Journal Articles

The Association between Executive Pay Structure and the Transparency of Restatement Disclosures

Brian Hogan, Gregory A. Jonas
Journal: Accounting Horizons
Accounting Horizons (2016) 30 (3): 307–323.
https://doi.org/10.2308/acch-51454
Published: 01 September 2016
... as to the correct disclosure method. Such judgment also introduces the potential to opportunistically choose the method of disclosure. We study the restatement disclosure choices of companies to examine whether executive pay structure is associated with disclosure transparency. Using a sample of 1,178 restatements...
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Journal Articles

College and University President Pay and Future Performance

Linda M. Parsons, Austin L. Reitenga
Journal: Accounting Horizons
Accounting Horizons (2014) 28 (1): 125–142.
https://doi.org/10.2308/acch-50660
Published: 01 March 2014
... Issues, Dana R. Hermanson (editor), and two anonymous reviewers for their valuable comments on earlier drafts of this paper. June 2010 November 2013 2014 executive pay colleges and universities nonprofits performance pay The issue of executive pay is a controversial...
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