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Keywords: permitted discretions
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Journal Articles
Accounting Horizons (2021) 35 (2): 83–106.
Published: 01 June 2021
...Sun-Moon Jung; Natalie Kyung Won Kim; Han Seong Ryu; Jae Yong Shin SYNOPSIS Section 953 (b) of the Dodd-Frank Act requires all listed firms to disclose a CEO-employee pay ratio. Firms are given the flexibility to use permitted discretions in their required pay ratio calculation and to disclose...