Managers' pay duration and voluntary disclosures

Managers' pay duration and voluntary disclosures

In this paper, we examine the effect of managers’ pay duration on firms’ voluntary disclosures. Pay duration refers to the average period that it takes for managers’ annual compensation to vest. We hypothesize and find that pay duration can incentivize managers to provide more bad news earnings fore...

Full description

Saved in:
Bibliographic Details
Main Authors: CHENG, Qiang, CHO, Young Jun, KIM, Jae Bum
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2015
Subjects:
Voluntary disclosures
management forecasts
executive compensation
pay duration
Accounting
Online Access:https://ink.library.smu.edu.sg/soa_research/1674
https://ink.library.smu.edu.sg/context/soa_research/article/2701/viewcontent/ManagerPayDurationVoluntaryDisclosure_2014.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/1674
https://ink.library.smu.edu.sg/context/soa_research/article/2701/viewcontent/ManagerPayDurationVoluntaryDisclosure_2014.pdf

Similar Items