Remuneration committee effectiveness and narrative remuneration disclosure
This paper investigates the impact of the effectiveness of remuneration committees on narrative voluntary disclosure of information on remuneration. We develop a composite measure as a proxy for remuneration committee effectiveness by incorporating remuneration committee size, remuneration committee independence, remuneration committee chairman's ...
Kanapathippillai, Sutharson +2 more
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Remuneration Committees and Attribution Disclosures on Remuneration Decisions: Australian Evidence
The use of remuneration committees (RCs) to foster corporate accountability concerning executive remuneration decisions has attracted increasing public attention following various corporate scandals and the recent global financial crisis (GFC). This study empirically examines the link between RCs and attributions disclosures, i.e.
Kanapathippillai, Sutharson +2 more
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Exploring the Remuneration ‘Black Box’: Establishing An Organizational Learning Insight into Changing Remuneration Committee ‘Social Worlds’ [PDF]
Current executive compensation research posits a need to extend analysis beyond principalagent theory in order to explore the complex social influences and processes implicated in Remuneration Committee (RemCo) decision-making (e.g. Bender, 2007; Kakabadse et al, 2006; Main et al., 2007), particularly given the current uproar surrounding reported ...
Andrew D. Rowe, Lisa Shifei Liu
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Chief Executive Pay and Remuneration Committee Independence* [PDF]
AbstractThis article tests the impact of remuneration committee independence on Chief Executive (CEO) pay. FTSE350 companies between 1996 and 2008 are used to assess whether remuneration committees facilitate optimal contracting or whether CEOs capture the pay‐setting process and inflate their own remuneration.
Gregory-Smith, I., Ian Gregory-Smith
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The Remuneration Committee and Strategic Human Resource Management [PDF]
ABSTRACTManuscript Type: EmpiricalResearch Question/Issue: This study questions the adequacy of the agency approach in representing how remuneration committees design executive pay arrangements.Research Findings/Results: Using evidence collected from interviews conducted in late 2006, with 22 members of various UK remuneration committees, we find ...
Main, Brian G. M. +3 more
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Compensation Committee Quality and Effective Executive Remuneration
Grounding in the agency theory, this paper questions whether high quality compensation committee influences the design of executive remuneration towards the alignment of the contrasting interests between managers and shareholders. Relying on a comprehensive approach that captures the compensation committee quality based on different attributes (i.e ...
CATUOGNO, SIMONA +2 more
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The effect of remuneration committee on directors' remuneration in Hong Kong [PDF]
According to the Code on Corporate Governance Practices (CG Code), listed firms should be overseen by a board of directors that promotes the success of the firm through effective direction and supervision of the listed firm’s affairs. Remuneration paid to directors should be sufficient to attract and retain directors of a caliber required to run the ...
WONG, Shuk Fong, Ada
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The Influence of the Audit Committee and the Remuneration Committee on Company Performance [PDF]
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Zakaria, A, Zakaria, A. (A)
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Practical implementation of CRD III remuneration rules in the UK - issues and results [PDF]
Professor Kern Alexander's report on the UK's regulation of banker's bonuses to the European Parliament on 30 January 2012. In the report, he argues for amending the EU Capital Requirements Directive's (CRD III) prescriptive approach for regulating ...
Alexander, Kern
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This study investigated empirically the effect of good corporate governance on the level of voluntary disclosure in annual reports of Islamic banks.
Siti Rokhaniyah
doaj +1 more source

