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Keywords: supplementary pay ratio
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Journal Articles
Accounting Horizons (2021) 35 (2): 83–106.
Published: 01 June 2021
... a supplementary pay ratio if necessary. We analyze the CEO-employee pay ratio disclosure of S&P 1500 firms with fiscal year-ends from December 31, 2017, through December 31, 2018. We find that both informational and opportunistic motives affect firms' supplementary pay ratio disclosure, while informational...