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 | |
| dc.date.accessioned | 2017-01-30T10:14:12Z | |
| dc.date.available | 2017-01-30T10:14:12Z | |
| dc.date.created | 2016-03-21T08:42:03Z | |
| dc.date.issued | 2015 | |
| dc.identifier.uri | http://hdl.handle.net/20.500.11937/1857 | |
| dc.description.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. | |
| dc.language | en | |
| dc.publisher | Curtin University | |
| dc.title | The impact of CEO remuneration on disclosures of non-GAAP financial measures | |
| dc.type | Thesis | |
| dcterms.educationLevel | MPhil | |
| curtin.department | School of Accounting | |
| curtin.accessStatus | Open access |