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How Reporting on Segments of Diversified Companies Impacts Equity-Based Pay
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Manage episode 497395092 series 3485398
How does financial transparency affect how CEO’s themselves are paid?
Young Jun Cho and Hojun Seo investigate how the introduction of SFAS 131, requiring companies to report performance by business segments, impacts equity-based compensation. Their research reveals that more granular disclosure reduces the need for stock-based incentives, especially in firms with weak internal oversight, but strong external scrutiny. The findings show how reporting rules can act as powerful tools of corporate governance, reshaping executive behaviour and investor influence.
Read the original research: doi.org/10.1111/1911-3846.12928
496 episodes
Fetch error
Hmmm there seems to be a problem fetching this series right now. Last successful fetch was on November 28, 2025 13:04 ()
What now? This series will be checked again in the next hour. If you believe it should be working, please verify the publisher's feed link below is valid and includes actual episode links. You can contact support to request the feed be immediately fetched.
Manage episode 497395092 series 3485398
How does financial transparency affect how CEO’s themselves are paid?
Young Jun Cho and Hojun Seo investigate how the introduction of SFAS 131, requiring companies to report performance by business segments, impacts equity-based compensation. Their research reveals that more granular disclosure reduces the need for stock-based incentives, especially in firms with weak internal oversight, but strong external scrutiny. The findings show how reporting rules can act as powerful tools of corporate governance, reshaping executive behaviour and investor influence.
Read the original research: doi.org/10.1111/1911-3846.12928
496 episodes
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