Purpose–The purpose of this study is to examine the impact of gender and ethnicity of CEO and audit committee members (directors) on audit fees and audit delay in the US firms …
This research investigates whether executive compensation is designed to motivate managers to pursue corporate sustainability (CS) concerns as measured by Global …
AB Ali, J Chouaibi - … : The International Journal of Business in Society, 2023 - emerald.com
Purpose This study aims to investigate whether integrating environmental, social and governance (ESG) practices mediates the relationship between executive incentive …
A Ali, N Li, W Zhang - The Accounting Review, 2019 - publications.aaahq.org
This study examines the effect of restrictions on managers' outside employment opportunities on voluntary corporate disclosure. The recognition of the Inevitable Disclosure …
N Huynh, QN Le, QT Tran - International Review of Financial Analysis, 2024 - Elsevier
This paper examines the impacts of firm-level political risks on intellectual capital investment decisions and how managerial ability adjusts this relationship. Using a broad sample of US …
KW Hui, SR Matsunaga - The Accounting Review, 2015 - publications.aaahq.org
This study provides evidence regarding the importance that boards of directors place on effective communication with the investor community by examining whether CEO and CFO …
AS Smirnova, MA Zavertiaeva - Research in International Business and …, 2017 - Elsevier
This study uses both a functionalist paradigm of social theory and agency theory assumptions to examine whether CEO remuneration is performance sensitive and, vice …
The growing gap between the pay of executives and employees has been the subject of much media publicity and political attention in recent times. We analyze the pay gap …
EA Morrison, DA Adu, Y Guo - Journal of Accounting Literature, 2024 - emerald.com
Purpose This paper provides the latest systematic literature review (SLR) of prevailing studies on the interrelationship among executive compensation, financial performance and …