The impact of CEO remuneration on disclosures of non-GAAP financial measures
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Open access
Authors
Date
2015Supervisor
Dr Greg White
Prof. John Evans
Type
Thesis
Award
MPhil
Metadata
Show full item recordSchool
School of Accounting
Collection
Abstract
This study examines the relationship between the components of CEOs’ remuneration and decisions to disclose non-GAAP financial information. Using data for Australian Stock Exchange listed companies (S&P/ASX50) from 2010–2012, this study shows that the decision to disclose non-GAAP financial measures and the decision to provide reconciliations are significantly associated with base salary and short-term incentives. Moreover, the decision to exclude expense items (recurring and non-recurring) is significantly associated with components of CEOs’ remuneration.
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