Executive Compensation: A Model of Disclosure Choice

Material TypeArticleLanguageEnglish
TitleExecutive Compensation: A Model of Disclosure Choice Author(S)Pascal Frantz (Author)
Abstract  Recent public policy debates have led to increased calls for full transparency of executive compensation. However, in practice, many firms are reluctant to disclose the full details of how they link executive compensation to performance. One possible reason for lack of full disclosure is that managers use their power to hide the details of their compensation plan in order to disguise opportunistic rent extraction. ...Paginationp 1184–1220
Journal TitleJournal of Business Finance & Accounting  
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