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...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2015
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1677 https://ink.library.smu.edu.sg/context/soa_research/article/2704/viewcontent/ManagerPayDurationVoluntaryDisclosure_2014.pdf |
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| Institution: | Singapore Management University |
| Language: | English |
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