Managers' Pay Duration and Voluntary Disclosures
In this paper we examine the impact of managers’ pay duration on voluntary disclosures. Pay duration refers to the average period that it takes for managers’ annual compensation to vest. We hypothesize that pay duration can incentivize managers to provide more disclosures by better aligning the inte...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2013
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1093 |
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| Institution: | Singapore Management University |
| Language: | English |