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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
... access to higher education ( Bastedo and Gumport 2003 ), and are designed to serve a large segment of the population, especially those who are less economically advantaged, from underrepresented communities, or non-traditional students ( Scott et al. 2006 ). executive pay colleges and universities...