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Keywords: Clawback
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Journal Articles
Clawback enforcement heterogeneity and the horizon of executive pay: empirical evidence
Available to Purchase
International Journal of Accounting and Information Management (2024) 32 (5): 773–802.
Published: 01 August 2024
...Alvaro Remesal Purpose Clawback provisions entitle shareholders to recover previously awarded incentive compensation after the discovery of accounting manipulation or misconduct. The author evaluates the impact of clawback enforcement heterogeneity on the horizon of executive compensation...
Includes: Supplementary data
