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Keywords: executive pay
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Journal Articles
Accounting Horizons (2016) 30 (3): 307–323.
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...
Journal Articles
Accounting Horizons (2014) 28 (1): 125–142.
Published: 01 March 2014
...-value = 0.086). These results suggest that private universities that pay relatively larger compensation to their president (1) become more selective, and (2) increase baseline tuition at a faster rate than other private universities. executive pay colleges and universities nonprofits performance...