Effects of CFO Compensation Disclosure on Earnings Management, Compensation Incentives, and Firm Performance: An Agency Theory Perspective
博士 === 國立雲林科技大學 === 管理研究所博士班 === 101 === Because of the attractiveness of the stock appreciation, the executive will have a selfish act, therefore, SEC amended its rules on executive compensation by requiring that firms disclose their CFO pay. CFO compensation disclosure, due to the enhancement of t...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/32827845719911636673 |