Executive compensation and financial accounting

著者

• Aboody, David
• Kasznik, Ron

書誌事項

Executive compensation and financial accounting

David Aboody, Ron Kasznik

（Foundations and trends in accounting / editor-in-chief, Stefan J. Reichelstein, v. 4, issue 2）

Now Publishers, c2010

注記

Bibliography: p. 79-88

内容説明・目次

内容説明

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. The book 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.

目次

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

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BB04485503
• ISBN:
  • 9781601983428
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Hanover, Mass.
• ページ数/冊数: ix, 88 p.
• 大きさ: 24 cm
• 分類:
  • LCC : HD4965.2
• 件名:
  • LCSH : Executives -- Salaries, etc. -- Accounting
  • LCSH : Executives -- Pensions
• 親書誌ID:
  • BA82927885