Executive Compensation and Financial Accounting

ISBN-13: 9781601983428 / Angielski / Miękka / 2010 / 100 str.

David Aboody; Ron Kasznik

Opis

Executive Compensation and Financial Accounting provides research perspectives on the interface between financial reporting and disclosure policies and executive compensation. In particular, it focuses on two important dimensions: the effects of compensation-based incentives on executives' financial accounting and disclosure choices, and the role of financial reporting and income tax regulations in shaping executive compensation practices. Executive Compensation and Financial Accounting examines the key dimensions of the relation between financial accounting and executive compensation. Specifically, the authors examine the extent to which compensation plans create incentives for executives to make particular financial reporting and disclosure choices. They also examine the extent to which accounting regulation creates incentives for firms to design particular compensation plans for their executives."

Spis treści

1. Introduction. 2. Does Executive Compensation affect Financial Accounting Choices? 3. Does Executive Compensation affect Voluntary Disclosure Choices? 4. Does Financial Reporting Regulation Affect the Structure of Executive Compensation Plans? 5. Does Income Tax Regulation Affect the Structure of Executive Compensation Plans? 6. Concluding Remarks. References