... M48 Corporate governance constitutes a crucial area of research in a variety of fields, such as finance, accounting, management, and others. Regulators and investors also acknowledge the importance of corporate governance, as evidenced by the various legislations aimed at improving corporate...

... G38 M48 M52 Executive compensation contracts play an important role in aligning managerial behavior with shareholder interests (Holmstrom, 1979 ; Jensen, 1986). Gopalan et al. (2014) and Manso (2011) argue that duration, or the average vesting horizon of all components...

... implemented. Information credibility 10-K filings Regulation full disclosure Sarbanes–Oxley Act (SOX) Stock price behaviour G10 G14 M48 The remainder of the paper is organized as follows: a discussion of relevant literature and hypotheses are included in Section 2 ; the data...