1-1 of 1
Keywords: supplementary pay ratio
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
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...