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dc.contributor.authorIslam, MD Nahidul
dc.contributor.supervisorDr Greg White
dc.contributor.supervisorProf. 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.publisherCurtin University
dc.titleThe impact of CEO remuneration on disclosures of non-GAAP financial measures
curtin.departmentSchool of Accounting
curtin.accessStatusOpen access

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