Executive Compensation Disclosure and Private Control Benefits: A Comparison of U.S. And Canadian Dual Class Firms
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DOI: 10.1016/j.intaccaudtax.2017.03.001
Abstract: Prior research on the cross-country variation of reporting choices induced by managerial incentives to extract private benefits is limited in its use because the research often used accounting measures that had limited empirical correlations with… read more here.
Keywords: compensation disclosure; compensation; dual class; private control ... See more keywords