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Keywords: Clawback policy
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Journal Articles
Journal of Law, Finance and Accounting (2018) 3 (1): 85–114.
Published: 31 May 2018
...Yan Zhang; Nan Zhou Reflecting a directive in the Dodd-Frank Act, Proposed Rule 10D-1 issued by the SEC requires public firms to have a clawback policy that can be triggered by any accounting restatement, regardless of fault. Many companies argue that the proposed rules could harm executives...

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