Zobrazeno 1 - 10
of 74
pro vyhledávání: '"Proxy statement"'
Publikováno v:
Management Science. 68:6268-6297
Using proxy statement data describing the terms of compensation contracts, we examine how overlapping membership between compensation and audit committees influences the use of earnings metrics in compensation. Although research predicts that such ov
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::11ce42da11ea5a7849a1fbfc54cc64b4
https://doi.org/10.1287/mnsc.2021.4187
https://doi.org/10.1287/mnsc.2021.4187
Akademický článek
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Publikováno v:
Journal of Management Accounting Research. 33:7-32
Risk oversight by the board of directors is a key component of a firm's enterprise risk management framework, and recently, boards have paid more attention to their firm's tax-planning activities. In this study, we use a hand-collected sample of prox
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c9d7e3fb66a4f85a60f985964341df2d
https://doi.org/10.2308/jmar-19-056
https://doi.org/10.2308/jmar-19-056
Publikováno v:
Contemporary Accounting Research. 37:741-772
We investigate the extent to which market participants use compensation payouts released in the DEF 14A proxy statement (DEF14A) to assess future firm performance by examining sell‐side analysts' earnings forecasts. Consistent with prior work, we c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d980d141361ee830c6744230c521be00
https://doi.org/10.1111/1911-3846.12559
https://doi.org/10.1111/1911-3846.12559
Autor:
Gopal V. Krishnan, Jing Zhang
Publikováno v:
Journal of Accounting and Public Policy. 38:146-168
Though Section 203 of the Sarbanes-Oxley Act (SOX) calls for the rotation of the audit partner every five years, we do not know whether investors value audit partner rotation. This is an important issue since many in the auditing profession believe t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3878d95594c45fc657c79e7a49e496d8
https://doi.org/10.1016/j.jaccpubpol.2019.02.002
https://doi.org/10.1016/j.jaccpubpol.2019.02.002
Autor:
John G. Matsusaka, Chong Shu
Publikováno v:
SSRN Electronic Journal.
This paper estimates to what extent proxy advice allows funds to vote as if they were informed. A fund’s vote is classified as “informed“ if the fund accessed the company’s proxy statement from the SEC’s Edgar website prior to voting. A fun
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a387622a56156c4c088e6116ba3c7a84
https://doi.org/10.2139/ssrn.3866041
https://doi.org/10.2139/ssrn.3866041
Autor:
Harwell Wells
Publikováno v:
SSRN Electronic Journal.
In 1947 the civil rights pioneers James Peck and Bayard Rustin, members of the radical religious group the Fellowship of Reconciliation and its offshoot the Congress of Racial Equality (CORE), prepared to embark on the Journey of Reconciliation an in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::019cfda67c27fcff2602ae38ed519c5c
https://doi.org/10.2139/ssrn.3873430
https://doi.org/10.2139/ssrn.3873430
Publikováno v:
SSRN Electronic Journal.
This paper examines how firms use voluntary disclosures in response to information asymmetries between firms and shareholders surrounding the design and approval of executive compensation. Prior research finds that firm performance is a primary deter
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0fd0756d4b0007b3e7b84506b48957ee
https://doi.org/10.2139/ssrn.3776925
https://doi.org/10.2139/ssrn.3776925
Autor:
Michael P. Krzus
Publikováno v:
SSRN Electronic Journal.
On June 30, 2020, Philip Morris International, Inc. (PMI). announced the publication of their first integrated report. The press release read in part, “This year, we’ve evolved our traditional sustainability reporting into an integrated overview.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0fb81c14ad0b748b858eb2c74479b63d
https://doi.org/10.2139/ssrn.3691550
https://doi.org/10.2139/ssrn.3691550