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Keywords: contract choice
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Journal Articles
Journal of Management Accounting Research (2023) 35 (1): 93–113.
Published: 01 March 2023
... an average of 27 percent lower compensation than firm-paid executives. Given that there were no structural changes to compensation in 2012, there is no reason to believe that this pattern was different during our sample period. 2023 career concerns promotion contract choice Chinese SOEs...