The impact of CEO remuneration on disclosures of non-GAAP financial measures
|dc.contributor.author||Islam, MD Nahidul|
|dc.contributor.supervisor||Dr Greg White|
|dc.contributor.supervisor||Prof. John Evans|
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.
|dc.title||The impact of CEO remuneration on disclosures of non-GAAP financial measures|
|curtin.department||School of Accounting|