Segment disaggregation and equity-based pay contracts

Segment disaggregation and equity-based pay contracts

We study the role of segment disaggregation in equity-based pay contracts in diversified firms. Disaggregated segment disclosures can improve the observability of managerial actions in internal capital markets and thus increase implicit incentives for managers to allocate resources as desired by sha...

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Bibliographic Details
Main Authors: CHO, Young Jun, SEO, Hojun
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2024
Subjects:
Agency costs
diversified firms
equity-based pay
flow delta
segment disclosure
SFAS No. 131
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/2043
https://ink.library.smu.edu.sg/context/soa_research/article/3070/viewcontent/SegmentDisaggregation_EBPC_sv.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/2043
https://ink.library.smu.edu.sg/context/soa_research/article/3070/viewcontent/SegmentDisaggregation_EBPC_sv.pdf

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