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    The impact of CEO remuneration on disclosures of non-GAAP financial measures

    239088_Islam MD Nahidul 2016.pdf (1.149Mb)
    Access Status
    Open access
    Authors
    Islam, MD Nahidul
    Date
    2015
    Supervisor
    Dr Greg White
    Prof. John Evans
    Type
    Thesis
    Award
    MPhil
    
    Metadata
    Show full item record
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/1857
    Collection
    • Curtin Theses
    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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