The relationship between compensation committee quality and the voluntary adoption of clawback provisions

The relationship between compensation committee quality and the voluntary adoption of clawback provisions

This paper examines how compensation committee quality is related to the voluntary adoption of clawback provisions. Because fair value information has some reliability issues, this paper further examines whether the amount of Level 3 fair values affect the relationship between compensation committee...

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Bibliographic Details
Main Authors: Hui-Wen Hsu, Liu-Ching Tsai, Chaur-Shiuh Young, Chia-Hui Chen
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2018-12-01
Series:Investment Management & Financial Innovations
Subjects:
clawback provisions
compensation committee quality
Level 3 fair values
Online Access:https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/11383/imfi_2018_04_Hsu.pdf

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