Perils of limiting the coverage of mandatory pay disclosure: The Korean experience
Author:
Affiliation:
1. Institute of Business Research and Education Korea University Seoul South Korea
2. Business School Korea University Seoul South Korea
Publisher
Wiley
Subject
Finance,Business, Management and Accounting (miscellaneous),Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/jbfa.12671
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1. Do firms understate stock option‐based compensation expense disclosed under SFAS, 123?;Aboody D.;Review of Accounting Studies,2006
2. Forcing Firms to Talk: Financial Disclosure Regulation and Externalities
3. What is a fair amount of executive compensation? Outrage potential of two key stakeholder groups
4. Facing the Regulators: Noncompliance With Detailed Mandatory Compensation Disclosure in Brazil
5. Executive Compensation as an Agency Problem
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