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Keywords: Compensation
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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
Journal Articles
The effect of SFAS No. 123(R) on executive incentive pay
Available to Purchase
International Journal of Accounting and Information Management (2012) 20 (3): 282–299.
Published: 27 July 2012
... corporations to measure the cost of stock options on grant‐date and expense that cost over the vesting period of the grant. This study investigates the impact of SFAS 123(R) on the type of executive incentive pay‐option versus restricted stock. Design/methodology/approach Comprehensive compensation data...
Journal Articles
The policy consequence of expensing stock‐based compensation
Available to Purchase
International Journal of Accounting and Information Management (2011) 19 (1): 80–93.
Published: 01 March 2011
...Ching‐Chieh Lin; Chi‐Yun Hua; Shu‐Hua Lee; Wen‐Chih Lee Purpose The purpose of this paper is to investigate the policy consequences of expensing stock‐based compensation in Taiwan. Design/methodology/approach Data were collected on listed firms from 2006 to 2008 and a goodness‐of‐fit...
