The effect of XBRL adoption on the pay-performance sensitivity
碩士 === 國立成功大學 === 會計學系 === 107 === The purpose of this paper is to investigate the effect of the XBRL mandate on pay-performance sensitivity. I posit that XBRL improves external monitoring and in turn strengthens the link between pay and performance. Irrespective of market-based or accounting-based...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/mms6kc |