The impact of CEO remuneration on disclosures of non-GAAP financial measures
MetadataShow full item record
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.
Showing items related by title, author, creator and subject.
Al Qur'an, Marwan (2005)Research into the location decision of Australian international firms was primarily directed toward investigating motivations of Australian investors for setting up their foreign direct investments (FDI) in specific foreign ...
A study of the perception of the impact of modeling on the development of commitment to action in Decision Conferencing.Wood, Margaret Ann (2004)Managers are increasingly faced with making complex decisions in turbulent organisational environments. This has led to greater information processing demands. Increasingly organisations try to deal with this in such a ...
Making decisions well and badly: How stakeholders' discussions influence individual executives' decision confidence and competenceDe Villiers, R.; Hankin, R.; Woodside, Arch (2016)This chapter presents a new model for developing and assessing the decision competencies of executive decision-makers. Prior models consider individual and group decision-making but neglect to consider the impact of ...