CEO remuneration disclosure quality : an Australian perspective.

Van Bueren, Ami Lammerts. (2003). CEO remuneration disclosure quality : an Australian perspective. Honours Thesis, School of Business, The University of Queensland.

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Author Van Bueren, Ami Lammerts.
Thesis Title CEO remuneration disclosure quality : an Australian perspective.
School, Centre or Institute School of Business
Institution The University of Queensland
Publication date 2003
Thesis type Honours Thesis
Total pages 86
Language eng
Subjects 1503 Business and Management
Formatted abstract
This study examines the quality of CEO remuneration disclosures over the period 1998 to 2002. It is proposed in this study that remuneration disclosure quality is influenced by not only mandatory legislation, but also by external forces such as corporate collapses. After controlling for other possible determinants of disclosure, this study finds that legislation is a primary driver in improving the quality of remuneration disclosures for publicly listed firms. There is however, no significant support found for corporate collapses influencing firms' remuneration disclosure practices. Overall, the results document a gradual upward trend in the quality of CEO remuneration disclosure since 1998, providing support for the usefulness of remuneration legislation.

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Created: Tue, 16 Nov 2010, 12:38:34 EST by Muhammad Noman Ali on behalf of The University of Queensland Library