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Keywords: M52
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Journal Articles
Empirical examination of the direct and moderating role of corporate social responsibility in top executive compensation
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2022) 34 (5): 708–727.
Published: 13 May 2022
... executive officer compensation. Firm performance CSR performance Direct role Moderating role Top executive compensation ESG ratings Accounting returns Market performances M41 M52 M55 This study investigates the role of corporate social responsibility (CSR) in executive...
Journal Articles
Managers’ stock-based compensation and disclosures of high proprietary cost information: An investigation of US biotech firms
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2020) 32 (1): 96–124.
Published: 02 December 2019
... M52 G34 In related studies, researchers focus on certain industries such as more innovative ones (e.g. Biotech and Pharmaceutical) in which firms run a greater risk of revealing secrets through their public disclosures. For example, Jones (2007) argues that the higher the proprietary costs...
