Executive Compensation and Financial Accounting
Author | : David Aboody |
Publisher | : Now Publishers Inc |
Total Pages | : 98 |
Release | : 2010 |
ISBN-10 | : 9781601983428 |
ISBN-13 | : 1601983425 |
Rating | : 4/5 (425 Downloads) |
Download or read book Executive Compensation and Financial Accounting written by David Aboody and published by Now Publishers Inc. This book was released on 2010 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: Executive Compensation and Financial Accounting provides research perspectives on the interface between financial reporting and disclosure policies and executive compensation. In particular, it focuses on two important dimensions: - the effects of compensation-based incentives on executives' financial accounting and disclosure choices, and - the role of financial reporting and income tax regulations in shaping executive compensation practices. Executive Compensation and Financial Accounting examines the key dimensions of the relation between financial accounting and executive compensation. Specifically, the authors examine the extent to which compensation plans create incentives for executives to make particular financial reporting and disclosure choices. They also examine the extent to which accounting regulation creates incentives for firms to design particular compensation plans for their executives.