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1-2 of 2
Keywords: executive pay
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Journal Articles
Journal of Management Accounting Research (2019) 31 (1): 247–259.
Published: 01 March 2019
... that completely eliminate the common risk, thereby improving the statistical power of a strong-form RPE test. JEL Classifications: J3; M2. relative performance evaluation risk-parity aggregate of signals common versus idiosyncratic risk trade-off executive pay I acknowledge the helpful comments...
Journal Articles
Journal of Management Accounting Research (2014) 26 (2): 195–220.
Published: 01 December 2014
...Jeong-Hoon Hyun; Bum-Joon Kim; Sewon Kwon; Jae Yong Shin ABSTRACT We examine factors influencing firms' strategic disclosure of executive pay in Korea. In Korea, executive pay is disclosed through directors' pay disclosure in a firm's annual report. Because the disclosure rules in Korea do...