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Keywords: corporate culture
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (2): 61–88.
Published: 01 March 2020
... that auditors lacked incentives to prevent backdating. Finally, BI is increasing in future performance, which suggests that CEOs partially underpin the returns to high-integrity corporate cultures. JEL Classifications: J24; L25; M14; M41; M42. Data Availability: Proprietary data from KRW International...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (1): 343–378.
Published: 01 January 2020
.... May 2017 March 2019 2020 disclosure CEO pay ratio pay disparity corporate culture compensation In this paper, I develop measures of firm-level pay disparity, focusing on the ratio of CEO pay to average employee pay, and investigate how these measures relate to subsequent...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2013) 88 (6): 2025–2059.
Published: 01 November 2013
... research support. Editor's note: Accepted by John Harry Evans III. September 2011 June 2013 2013 corporate social responsibility tax avoidance tax aggressiveness corporate culture FIN 48 Corporate tax avoidance...