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Keywords: shareholder scrutiny
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (6): 435–466.
Published: 01 October 2023
...Heidi A. Packard; Andrea Pawliczek; A. Nicole Skinner ABSTRACT This paper examines voluntary disclosure in the context of shareholder scrutiny of executive compensation contracts. We find that firms voluntarily increase discussion of their performance within their CD&A disclosures when peer...
